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