delete from item
where item_code in (
    select i.item_code
    from item i
    left join stock s on i.item_code = s.item_code
    where i.STOCK_MANAGEMENT_TYPE = 1
    group by 1
    having
      max(s.item_code) is null
      or
      (
        '2023-01-01' > max(s.last_delivery_date)
        and
        max(s.actual_amt) = 0
      )
)