SQL Server 2017

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CREATE TABLE TABLE1 (
TC053 varchar(40) NULL);

INSERT INTO TABLE1 (TC053)
VALUES 
('a'),
('c'),
('e'),
('e'),
('a'),
('b'),
('c');

SELECT *
FROM TABLE1;


TC053


a

c

e

e

a

b

c


CREATE TABLE TABLE2 (
smoda_num001 varchar(40) NULL);

INSERT INTO TABLE2 (smoda_num001)
VALUES 
('a'),
('c'),
('k'),
('k'),
('a'),
('b'),
('c');

SELECT *
FROM TABLE2;


smoda_num001


a

c

k

k

a

b

c


SELECT DISTINCT A.TC053,B.smoda_num001
FROM (
SELECT 'X' AS X,TC053,'' AS Y
FROM TABLE1) AS A
FULL OUTER JOIN (
SELECT '' AS X,smoda_num001,'Y' AS Y
FROM TABLE2) AS B ON A.TC053=B.smoda_num001
WHERE A.X IS NULL
OR B.Y IS NULL


TC053
smoda_num001


null
k

e
null

TC053	smoda_num001
null	k
e	null