delete from ITEM as I1
where exists
    (select
        *
    from
        (
        select
            I2.ITEM_CODE
            , row_number()
                over(partition by I2.ITEM_CODE order by S2.LAST_DELIVERY_DATE desc) as ROW_NUM
            , S2.LAST_DELIVERY_DATE
            , S2.ACTUAL_AMT
        from ITEM as I2
        left join 
            STOCK as S2 on I2.ITEM_CODE=S2.ITEM_CODE
        where 
            I2.STOCK_MANAGEMENT_TYPE=1
        ) as S1
    where ROW_NUM=1
        and (LAST_DELIVERY_DATE is null or (LAST_DELIVERY_DATE<date('2023-06-01', '-6 month') and ACTUAL_AMT=0))
        and I1.ITEM_CODE=S1.ITEM_CODE
    ) 
;