SELECT
    EMP.EMP_CODE
    , EMP.EMP_NAME
    , DP.DEPT_CODE
    , DP.DEPT_NAME
FROM
    TBL_EMPLOYEES AS EMP
    FULL OUTER JOIN TBL_DEPT AS DP
        ON EMP.DEPT_CODE = DP.DEPT_CODE
ORDER BY
    EMP.EMP_CODE ASC
    , DP.DEPT_CODE ASC;