with targets as (
    select
        replace(e.EMP_LAST_NAME, " ", "") as EMP_LAST_NAME,
        replace(e.EMP_FIRST_NAME, " ", "") as EMP_FIRST_NAME
    from
        EMP as e
    where
        e.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
    targets as t
    on t.EMP_LAST_NAME = replace(e.EMP_LAST_NAME, " ", "")
        and t.EMP_FIRST_NAME = replace(e.EMP_FIRST_NAME, " ", "")
where
    e.VALID_FLG = '1'
order by
    t.EMP_LAST_NAME,
    t.EMP_FIRST_NAME,
    e.EMP_CODE