SELECT 
[EMP].[EMP_CODE] 
,[EMP].[EMP_NAME]
,[DEPT].[DEPT_CODE]
,[DEPT].[DEPT_NAME]

FROM [TBL_EMPLOYEES] AS [EMP] 
FULL OUTER JOIN [TBL_DEPT] AS [DEPT]
ON [EMP].[DEPT_CODE] = [DEPT].[DEPT_CODE]

ORDER BY
[EMP].[EMP_CODE] ASC
,[DEPT].[DEPT_CODE] ASC