SELECT EMP_CODE AS CODE, EMP_LAST_NAME AS SURNAME, EMP_FIRST_NAME AS NAME
FROM EMP
WHERE VALID_FLG = '1'
  AND REPLACE(EMP_LAST_NAME, ' ', '') = REPLACE(EMP_FIRST_NAME, ' ', '')
ORDER BY REPLACE(EMP_LAST_NAME, ' ', '') ASC, EMP_CODE ASC;