WITH replaces AS
(
SELECT
    EMP_CODE,
    EMP_ENG_NAME,
    REPLACE(REPLACE(EMP_ENG_NAME,'S',''),'S','') AS replace_S2,
    REPLACE(REPLACE(EMP_ENG_NAME,'S',''),'s','') AS replace_S1s1,
    REPLACE(REPLACE(EMP_ENG_NAME,'s',''),'s','') AS replace_s2
FROM
    EMP
)

,make_len AS
(
SELECT
    *,
    LENGTH(EMP_ENG_NAME) AS len_original,
    LENGTH(replace_S2) AS len_S2,
    LENGTH(replace_S1s1) AS len_S1s1,
    LENGTH(replace_s2) AS len_s2
FROM
    replaces
)

SELECT
    EMP_CODE AS CODE,
    EMP_ENG_NAME AS ENG_NAME
FROM
    make_len
WHERE
    len_original - len_S2 >= 2
    OR
    len_original - len_S1s1 >= 2
    OR
    len_original - len_s2 >= 2
ORDER BY
    EMP_CODE