create table emp (id number);
create table dept (id number);
insert into emp values (1);
insert into emp values (2);
insert into emp values (3);
insert into dept values (1);
insert into dept values (2);
insert into dept values (3);
commit;
select sum(mycount) from
(
select count(*) mycount from emp
union
select count(*) from dept
);
Result is a count of 3, not 6. UNION dupes out the second count because they are the same.