with x as (
select
    REPLACE(EMP_LAST_NAME,' ', '') as EMP_LAST_NAME,
    REPLACE(EMP_FIRST_NAME,' ', '') as EMP_FIRST_NAME
from EMP 
where VALID_FLG = 1
group by 1,2 having count(1) > 1
)
select
    e.EMP_CODE as 'CODE',
    e.EMP_LAST_NAME as 'SURNAME',
    e.EMP_FIRST_NAME as 'NAME'
from EMP as e inner join x
on REPLACE(e.EMP_LAST_NAME,' ', '') = x.EMP_LAST_NAME
and REPLACE(e.EMP_FIRST_NAME,' ', '') = x.EMP_FIRST_NAME
ORDER BY x.EMP_LAST_NAME || x.EMP_FIRST_NAME, e.EMP_CODE