INSERT INTO LEIAUTEREFDIRF
   (CDANOREF, IDESTRUTURA)
   (SELECT '2022', 'XJFSFHB' 
      FROM DUAL
     WHERE NOT EXISTS (SELECT * FROM LEIAUTEREFDIRF
                        WHERE CDANOREF ='2022'))
/

INSERT INTO LEIAUTEREFDIRF
   (CDANOREF, IDESTRUTURA)
   (SELECT '2023', 'ARNZRXP' 
      FROM DUAL
     WHERE NOT EXISTS (SELECT * FROM LEIAUTEREFDIRF
                        WHERE CDANOREF ='2023'))
/

COMMIT
/