if( exists(
   	  select 1
	           from   [dbo].[import_penalty] i
	                  left join dbo.penalty p
	                       on  i.UIN = p.UIN
	           where  i.importStateId = 0 and p.kod is null
   
   ))
   begin

with cte as
(
select *, ROW_NUMBER() over(partition by UIN order by id desc) rn
from dbo.penalty
)

delete cte
where rn > 1;