select i.item_code from item as i
    join stock as s on i.item_code = s.item_code
    where s.ACTUAL_AMT = 0
    group by i.item_code
    having max(s.LAST_DELIVERY_DATE) <= '2023-01-01';

delete from item
where STOCK_MANAGEMENT_TYPE = 1
AND item_code in (
    select i.item_code from item as i
    join stock as s on i.item_code = s.item_code
    where s.ACTUAL_AMT = 0
    group by i.item_code
    having max(s.LAST_DELIVERY_DATE) <= '2023-01-01'
)
or item_code not in (select s.item_code from stock s);