WITH SAME_NAME AS ( 
    SELECT replace(EMP_LAST_NAME,' ','') as EMP_LAST_NAME,
    replace(EMP_FIRST_NAME,' ','') as EMP_FIRST_NAME,count(*)
    FROM EMP
    WHERE VALID_FLG='1'
    GROUP BY replace(EMP_LAST_NAME,' ',''),replace(EMP_FIRST_NAME,' ','')
    HAVING count(*) > 1
)
select EMP_CODE as CODE,
e.EMP_LAST_NAME as SURNAME ,
e.EMP_FIRST_NAME as NAME
from EMP e, SAME_NAME s
where
replace(e.EMP_LAST_NAME,' ','') = replace(s.EMP_LAST_NAME,' ','')
and
replace(e.EMP_FIRST_NAME,' ','') = replace(s.EMP_FIRST_NAME,' ','')
order by replace(e.EMP_LAST_NAME,' ',''),replace(e.EMP_FIRST_NAME,' ',''),CODE