SELECT 
    EMP.EMP_CODE,
    EMP.EMP_NAME,
    DEPT.DEPT_CODE,
    DEPT.DEPT_NAME
FROM
    TBL_DEPT AS DEPT
FULL JOIN TBL_EMPLOYEES AS EMP
ON DEPT.DEPT_CODE = EMP.DEPT_CODE

ORDER BY EMP.EMP_CODE, DEPT.DEPT_CODE