INSERT INTO common_codes (code_group, code_value, code_name, sort_order)
SELECT v.code_group, v.code_value, v.code_name, v.sort_order
FROM (
    VALUES
        ('FAQ_CATEGORY', '기장세금신고', '기장세금신고', 10),
        ('FAQ_CATEGORY', '부동산', '부동산', 20),
        ('FAQ_CATEGORY', '증여상속', '증여상속', 30),
        ('FAQ_CATEGORY', '기타', '기타', 40)
) AS v(code_group, code_value, code_name, sort_order)
WHERE NOT EXISTS (
    SELECT 1
    FROM common_codes cc
    WHERE cc.code_group = v.code_group
      AND cc.code_value = v.code_value
);