SELECT
    E.EMP_CODE
    ,E.EMP_NAME
    ,D.DEPT_CODE
    ,D.DEPT_NAME
FROM
    TBL_DEPT AS D
LEFT OUTER JOIN
    TBL_EMPLOYEES AS E
  ON
    E.DEPT_CODE = D.DEPT_CODE

UNION

SELECT
    E.EMP_CODE
    ,E.EMP_NAME
    ,D.DEPT_CODE
    ,D.DEPT_NAME
FROM
    TBL_EMPLOYEES AS E
LEFT OUTER JOIN
    TBL_DEPT AS D
  ON
    E.DEPT_CODE = D.DEPT_CODE
ORDER BY
    E.EMP_CODE ASC
    ,D.DEPT_CODE ASC;