select
 d.PF_CODE as CODE,
 a.PF_NAME as NAME,
 ifnull(ROUND(CAST(SUM(d.damt) AS REAL) / CAST(SUM(f.famt) AS REAL) * 100,1),0) as PERCENTAGE
from
   (select c.PF_CODE,c.AMT as damt from DRINK_HABITS c where c.CATEGORY_CODE = '120' and c.GENDER_CODE IN('2','3')) d
LEFT OUTER join
   (select e.PF_CODE,e.AMT as famt from DRINK_HABITS e WHERE e.CATEGORY_CODE = '110' and e.GENDER_CODE IN('2','3')) f
   on d.PF_CODE = f.PF_CODE
LEFT OUTER join PREFECTURE a
 on d.PF_CODE = a.PF_CODE
group by CODE,NAME
ORDER BY PERCENTAGE DESC,CODE DESC