SELECT K.EMP_CODE AS CODE
,K.EMP_ENG_NAME AS ENG_NAME
FROM (SELECT EMP_CODE
             ,EMP_ENG_NAME
             ,EMP_ENG_NAME
             ,COUNT(EMP_ENG_NAME) AS V
        FROM EMP
       WHERE EMP_ENG_NAME LIKE '%S%'
OR EMP_ENG_NAME LIKE '%s%'
       GROUP BY EMP_CODE
             ,EMP_ENG_NAME
             ,EMP_ENG_NAME
       ) AS K
WHERE K.V>2

ORDER BY K.EMP_CODE asc;