WITH
  sub AS (
    SELECT
      *
    FROM
      ORDERS
    GROUP BY
      CUST_CODE,
      ORDER_DATE
  )
SELECT
  sub.CUST_CODE AS CODE,
  CUST_NAME AS NAME,
  COUNT(ORDER_NO) AS CNT
FROM
  sub
  LEFT OUTER JOIN CUSTOMER ON sub.CUST_CODE = CUSTOMER.CUST_CODE
WHERE
  ORDER_DATE BETWEEN "2023-07-01" AND "2023-07-31"
GROUP BY
  CODE
ORDER BY
  CNT desc,
  CODE desc;