SELECT
    t.EMP_CODE AS CODE
    ,t.EMP_LAST_NAME AS SURNAME
    ,t.EMP_FIRST_NAME AS NAME
FROM EMP t
    join EMP t1
        on coalesce(replace(t.EMP_LAST_NAME,' ',''),'kato') = coalesce(replace(t1.EMP_LAST_NAME,' ',''),'kato')
            and coalesce(replace(t.EMP_FIRST_NAME,' ',''),'kato') = coalesce(replace(t1.EMP_FIRST_NAME,' ',''),'kato')
            and t.EMP_CODE <> t1.EMP_CODE
WHERE t.VALID_FLG = '1' and t1.VALID_FLG = '1'
    and (t.EMP_LAST_NAME <> ' ' or t.EMP_FIRST_NAME <> ' ')
    and (t1.EMP_LAST_NAME <> ' ' or t1.EMP_FIRST_NAME <> ' ')
ORDER BY replace(SURNAME,' ','')||replace(NAME,' ','')
    ,CODE