select
    EMP_CODE CODE
    , EMP_LAST_NAME || EMP_FIRST_NAME NAME
    , EMP_ENG_NAME ENG_NAME
    , case
        when EMP_ENG_NAME is null then '未入力'
        else SUBSTR(REPLACE(EMP_ENG_NAME, ' ', ''), 1, 10)
      end as CUTOUT_STR
from EMP
order by CUTOUT_STR desc, CODE desc