delete
from
  ITEM
where
    STOCK_MANAGEMENT_TYPE = '1'
and ITEM_CODE in (
 select
   I.ITEM_CODE
 from
   ITEM I
   left outer join STOCK S
     on I.ITEM_CODE = S.ITEM_CODE
 where
   (S.ITEM_CODE is null
    or (S.LAST_DELIVERY_DATE < '2023-01-01'
        and S.ACTUAL_AMT = 0))
 )
and ITEM_CODE not in (
 select
   I.ITEM_CODE
 from
   ITEM I
   left outer join STOCK S
     on I.ITEM_CODE = S.ITEM_CODE
 where
    (S.LAST_DELIVERY_DATE is null
     or S.LAST_DELIVERY_DATE >= '2023-01-01'
     or S.ACTUAL_AMT > 0)
 );