select
    E1.EMP_CODE as CODE
  , E1.EMP_LAST_NAME as SURNAME
  , E1.EMP_FIRST_NAME as NAME
from
    EMP as E1
    inner join EMP as E2
      on replace(E1.EMP_LAST_NAME, ' ', '') = replace(E2.EMP_LAST_NAME, ' ', '') 
     and replace(E1.EMP_FIRST_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_FIRST_NAME, ' ', '') asc
  , E1.EMP_CODE asc;