delete from item
where item_code in (
 select i.item_code from item as i
 left outer join stock as s on i.item_code = s.item_code
 where STOCK_MANAGEMENT_TYPE = '1'
 AND LAST_DELIVERY_DATE IS NOT NULL
 group by i.item_code
 having max(s.LAST_DELIVERY_DATE) <= '2023-01-01' and sum(s.ACTUAL_AMT) = 0
)
or item_code in (
    select s.item_code from item ii left outer join stock s on ii.item_code = s.item_code where item.STOCK_MANAGEMENT_TYPE = '1' and s.item_code IS NULL
);