SQL SERVER
SELECT (CASE WHEN ISNULL(ZREMARK,'')<>'' THEN ZREMARK WHEN ISNULL(ZREMARK1,'')<>'' THEN ZREMARK1 ELSE BKTXT END) FROM (
SELECT A.INSMK,A.ZREMARK,B.ZREMARK1,C.BKTXT
FROM ZKTMM0001 A
LEFT JOIN ZTMM0002 B ON A.MBLNR=B.MBLNR
LEFT JOIN MKPF C ON A.MBLNR=C.MBLNR
) T WHERE T.INSMK=3