delete 
from
    ITEM 
where
    ITEM_CODE in ( 
        select
            i.ITEM_CODE 
        from
            ITEM i 
            left outer join STOCK s 
                on i.ITEM_CODE = s.ITEM_CODE 
        where
            STOCK_MANAGEMENT_TYPE = 1 
            and ( 
                s.ITEM_CODE is null 
                or ( 
                    s.LAST_DELIVERY_DATE < '2022-12-01' 
                    and ACTUAL_AMT = 0
                )
            )
    );