select 
EMP_CODE as 'CODE'
, (EMP_LAST_NAME || EMP_FIRST_NAME) as 'NAME'
, EMP_ENG_NAME as 'ENG_NAME'
, (CASE WHEN EMP_ENG_NAME is null THEN '未入力' ELSE trim(substr(replace(EMP_ENG_NAME, ' ', '')||'          ', 1, 10)) END)
    as 'CUTOUT_STR'
from EMP
order by 
(CASE WHEN EMP_ENG_NAME is null THEN '未入力' ELSE trim(substr(replace(EMP_ENG_NAME, ' ', '')||'          ', 1, 10)) END) desc
,EMP_CODE desc
;