select
   EMP_CODE as CODE
   , EMP_LAST_NAME || EMP_FIRST_NAME as NAME
   , EMP_ENG_NAME as ENG_NAME
   , CASE 
       WHEN EMP_ENG_NAME ISNULL 
           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