SELECT
     [ORDER_NO] AS [OD_NO]
    ,[SLIP_COMMENT] AS [COMMNET]
    ,CASE 
      WHEN [A].[CNT]> 1  THEN [A].[CNT]- [A].[CNT]-1
       ELSE THEN [A].[CNT] 
     END AS [CNT]
FROM [ORDERS]
LEFT JOIN 
    (SELECT [ORDER_NO],COUNT([SLIP_COMMENT])AS [CNT] FROM [ORDERS]) AS [A]
ON [ORDERS].[ORDER_NO] = [A].[ORDER_NO]
ORDER BY [CNT]DESC,[OD_NO]DESC;