SELECT EMP1.EMP_CODE AS 'CODE',
      EMP1.EMP_LAST_NAME AS 'SURNAME',
      EMP1.EMP_FIRST_NAME AS 'NAME'
FROM EMP EMP1
JOIN EMP EMP2
ON replace(EMP1.EMP_LAST_NAME, ' ', '') = replace(EMP2.EMP_LAST_NAME, ' ', '')
AND replace(EMP1.EMP_FIRST_NAME, ' ', '') = replace(EMP2.EMP_FIRST_NAME, ' ', '')
AND EMP1.EMP_CODE <> EMP2.EMP_CODE
WHERE EMP1.VALID_FLG = '1'
  AND EMP2.VALID_FLG = '1'
ORDER BY replace(EMP1.EMP_LAST_NAME, ' ', '') || replace(EMP1.EMP_FIRST_NAME, ' ', ''), EMP1.EMP_CODE