DECLARE @DEP_ID VARCHAR(15) 
SET @DEP_ID =(SELECT DEP_ID FROM CM_DEPARTMENT WHERE DEP_CODE ='8990000')

UPDATE PL_MASTER SET RECORD_STATUS ='1', AUTH_STATUS ='A' WHERE DEPT_ID =@DEP_ID
UPDATE PL_TRADEDETAIL SET RECORD_STATUS ='1', AUTH_STATUS ='A' WHERE PLAN_ID
IN ( SELECT PLAN_ID FROM PL_MASTER WHERE DEPT_ID =@DEP_ID)