with 
it as (
    select * from item
    where STOCK_MANAGEMENT_TYPE = 1
)
, i1 as (
    select item_code from it i
    where not exists (
        select item_code
        from stock
        where item_code =  i.item_code
    )
)
, i2 as (
    select item_code, max(LAST_DELIVERY_DATE) as ldd, sum(actual_amt) as aa from stock
    group by item_code
)
, i3 as (
    select item_code
    from i2
    where ldd < '2023-12-01'
        and aa = 0
)
delete from item where item_code in(i1, i3)
;