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  SUBSTR(REPLACE(EMP_ENG_NAME," ",""),1,10)
end as CUTOUT_STR
from EMP
order by CUTOUT_STR desc, CODE desc