SELECT
  EMP2.EMP_CODE AS CODE,
  EMP2.EMP_LAST_NAME AS SURNAME,
  EMP2.EMP_FIRST_NAME AS "NAME"
FROM
  (
  SELECT
    EMP_FIRST_NAME,
    EMP_LAST_NAME,
    COUNT(EMP_FIRST_NAME),
    COUNT(EMP_LAST_NAME)
  FROM
    (
      SELECT 
        REPLACE(EMP_FIRST_NAME, ' ', '') AS EMP_FIRST_NAME,
        REPLACE(EMP_LAST_NAME, ' ', '') AS EMP_LAST_NAME
      FROM 
        EMP
      WHERE
        VALID_FLG = 1
    )
  GROUP BY
    EMP_FIRST_NAME, EMP_LAST_NAME
  HAVING
    COUNT(EMP_FIRST_NAME) > 1
    AND COUNT(EMP_LAST_NAME) > 1
  ) AS CNT
  INNER JOIN (
    SELECT
      EMP_CODE,
      EMP_LAST_NAME,
      EMP_FIRST_NAME,
      REPLACE(EMP_FIRST_NAME, ' ', '') AS EMP_FIRST_NAME2,
      REPLACE(EMP_LAST_NAME, ' ', '') AS EMP_LAST_NAME2
    FROM EMP
  ) AS EMP2 ON EMP2.EMP_FIRST_NAME2 = CNT.EMP_FIRST_NAME AND EMP2.EMP_LAST_NAME2 = CNT.EMP_LAST_NAME
ORDER BY
  SURNAME,
  "NAME"