SELECT 
E1.EMP_CODE AS CODE
,E1.EMP_LAST_NAME AS SURNAME
,E1.EMP_FIRST_NAME AS NAME
FROM EMP AS E1
LEFT JOIN EMP AS E2
ON   (REPLACE(E1.EMP_LAST_NAME," ","") || REPLACE(E1.EMP_FIRST_NAME," ","")= (E2.EMP_LAST_NAME ||E2.EMP_FIRST_NAME) 
     and E1.EMP_CODE <> E2.EMP_CODE) or 
     ((E1.EMP_LAST_NAME ||E1.EMP_FIRST_NAME) = REPLACE(E2.EMP_LAST_NAME," ","") || REPLACE(E2.EMP_FIRST_NAME," ","")
     and E1.EMP_CODE <> E2.EMP_CODE)
WHERE E1.VALID_FLG = '1' and  E2.VALID_FLG = '1'
ORDER BY REPLACE(E1.EMP_LAST_NAME," ",""), REPLACE(E1.EMP_FIRST_NAME," ",""), E1.EMP_CODE