SELECT
    e1.EMP_CODE AS CODE,
    e1.EMP_LAST_NAME AS SURNAME,
    e1.EMP_FIRST_NAME AS NAME
FROM
    EMP e1
CROSS JOIN
    EMP e2
ON
    REPLACE(e1.EMP_LAST_NAME, " ", "") = REPLACE(e2.EMP_LAST_NAME, " ", "")
    AND
    REPLACE(e1.EMP_FIRST_NAME, " ", "") = REPLACE(e2.EMP_FIRST_NAME, " ", "")
    AND
    e1.EMP_CODE <> e2.EMP_CODE
    AND
    e2.VALID_FLG = '1'
    AND
    e1.VALID_FLG = '1'
ORDER BY
    REPLACE(e1.EMP_LAST_NAME, " ", "") ASC, e1.EMP_CODE ASC;