SELECT t.userInn, t.first_part as first_part, t.second_part as second_part
FROM (
    SELECT t.userInn, IF(t.first_cnt > 0, ROUND(t.first_sum / t.first_cnt), 0) as first_part,
           IF(t.second_sum > 0, ROUND(t.second_sum / t.second_cnt), 0) as second_part
    FROM (
        SELECT t.userInn, SUM(t.totalSum * t.second_part) as second_sum, SUM(t.second_part) as second_cnt,
                SUM(t.totalSum * (1 - t.second_part)) as first_sum, SUM(1 - t.second_part) as first_cnt
        FROM (
            SELECT userInn, INT(Hour(timeDate) >= 13) as second_part, totalSum
            FROM kkt_document_json
            WHERE subtype == 'receipt'
        ) as t
        GROUP BY t.userInn
    ) as t
) as t
WHERE first_part > second_part
ORDER BY first_part, t.userInn
LIMIT 50;