SELECT
    t1.*,
    [Receiving],
    [Putaway],
    IIF(
        [Receiving] IS NULL,
        IIF(
            [Putaway] IS NULL,
            NULL,
            [Putaway]
        ),
        IIF(
            [Putaway] IS NULL,
            [Receiving],
            [Receiving]+[Putaway]
        )
    ) AS [Total receiving & putaway]
FROM
    [Список смен] t1
    INNER JOIN
    (
        SELECT
            [Логин],
            SUM([Принято линий]) AS Receiving,
            SUM([Размещено линий]) AS Putaway
        FROM
            (
                SELECT
                    [Год],
                    [Месяц],
                    (
                        SELECT
                            FIRST(
                    IIF(
                    [Логин] IS NULL,
                    [Логин SAP],
                    [Логин]
                    )
                            )
                        FROM
                            [Список смен]
                        WHERE
                            [Логин]=t1.[Логин] OR
                            [Логин SAP]=t1.[Логин]
                    ) AS [Логин],
                    [Принято линий],
                    NULL AS [Размещено линий]
                FROM
                    [\\RU-TRF4490X21\BASE\TOTAL\Total Activity.accdb].tb_inb_stat t1
                UNION ALL
                SELECT
                    [Год],
                    [Месяц],
                    (
                        SELECT
                            FIRST(
                    IIF(
                    [Логин] IS NULL,
                    [Логин SAP],
                    [Логин]
                    )
                            )
                        FROM
                            [Список смен]
                        WHERE
                            [Логин]=t2.[Логин] OR
                            [Логин SAP]=t2.[Логин]
                    ) AS [Логин],
                    NULL,
                    [Размещено линий]
                FROM
                    [\\RU-TRF4490X21\BASE\TOTAL\Total Activity.accdb].tb_razm_stat t2
            ) t1
        WHERE
            t1.[Год]=? and
            t1.[Месяц]=?
        GROUP BY
            t1.[Год],
            t1.[Месяц],
            t1.[Логин]
    ) t2
    ON
        t1.[Логин SAP] = t2.[Логин] OR
        t1.[Логин] = t2.[Логин]