select CODE
        ,  as SURNAME
        ,  as NAME
from emp as A

inner join emp as B
 on  replace(A.EMP_LAST_NAME,' ','') = replace(B.EMP_LAST_NAME,' ','')
 and replace(A.EMP_FIRST_NAME,' ','') = replace(B.EMP_FIRST_NAME,' ','')
 and A.CODE <> B.CODE

where VALID_FLG ＝ '1'

order by SURNAME,NAME,EMP_CODE