DELETE FROM ITEM WHERE ITEM_CODE IN (
SELECT ITEM.ITEM_CODE
FROM ITEM LEFT OUTER JOIN STOCK ON STOCK.ITEM_CODE = ITEM.ITEM_CODE
WHERE STOCK.STOCK_TYPE IS NULL
AND STOCK_MANAGEMENT_TYPE = 1
UNION
SELECT ITEM.ITEM_CODE
FROM ITEM LEFT OUTER JOIN STOCK ON STOCK.ITEM_CODE = ITEM.ITEM_CODE
WHERE STOCK.STOCK_TYPE IS NOT NULL
AND STOCK_MANAGEMENT_TYPE = 1
GROUP BY STOCK.ITEM_CODE
HAVING SUM(STOCK.ACTUAL_AMT) = 0
AND MAX(STOCK.LAST_DELIVERY_DATE) NOT BETWEEN '2022-12-31' AND '2023-06-01'
AND STOCK.LAST_DELIVERY_DATE IS NULL
)