WITH
INVALID_DATA AS(
SELECT
CASE 
WHEN
t1.ITEM_CODE NOT IN(t2.ITEM_CODE)
THEN t1.ITEM_CODE
WHEN
MAX(LAST_DELIVERY_DATE) < '2022-12-31'
AND
ACTUAL_AMT = 0
THEN t1.ITEM_CODE
ELSE NULL 
END AS ITEM_CODE,
t1.ITEM_NAME
FROM
ITEM t1
FULL JOIN
STOCK t2)

DELETE FROM ITEM
WHERE
ITEM_CODE NOT IN (SELECT ITEM_CODE FROM INVALID_DATA)