DELETE FROM ITEM
WHERE 
  STOCK_MANAGEMENT_TYPE = 1
  AND (
    ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK)
    OR ITEM_CODE IN (SELECT ITEM_CODE FROM STOCK GROUP BY ITEM_CODE HAVING MAX(LAST_DELIVERY_DATE) < '2023-01-01' AND SUM(ACTUAL_AMT) = 0)
  )