SELECT COUNT(*)
  FROM INVOICE INV
 WHERE INV.STATUS_CODE = 'POST'
   AND INV.TYPE_CODE IN ('INVOICED', 'NON_INVOICED')
   AND EXISTS
 (SELECT 'x'
          FROM CHARGE jc
         WHERE JC.INVOICE_ID = INV.INVOICE_ID
           AND JC.STATUS <> 'CLOSED'
        UNION ALL
        SELECT 'x' FROM CHARGE_TAX TAX WHERE TAX.INVOICE_ID = INV.INVOICE_ID)
   AND ABS(INV.GROSS_AMT -
           (NVL((SELECT SUM(NVL(JC.NET_AMOUNT, 0))
                  FROM CHARGE jc
                 WHERE JC.INVOICE_ID = INV.INVOICE_ID
                   AND JC.STATUS <> 'CLOSED'),
                0) + NVL((SELECT SUM(NVL(TAX.NET_AMOUNT, 0))
                            FROM CHARGE_TAX TAX
                           WHERE TAX.INVOICE_ID = INV.INVOICE_ID),
                          0))) > 0.1;

SQL> select * from emp where ename NOT IN ('SCOTT');

Execution Plan
----------------------------------------------------------
Plan hash value: 3956160932

--------------------------------------------------------------------------
| Id  | Operation         | Name | Rows  | Bytes | Cost (%CPU)| Time     |
--------------------------------------------------------------------------
|   0 | SELECT STATEMENT  |      |    13 |  1131 |     3   (0)| 00:00:01 |
|*  1 |  TABLE ACCESS FULL| EMP  |    13 |  1131 |     3   (0)| 00:00:01 |
--------------------------------------------------------------------------

Predicate Information (identified by operation id):
---------------------------------------------------

   1 - filter("ENAME"<>'SCOTT')