UPDATE up
SET
   up.C_TANEVID = f.C_TANEVID
  ,up.MODIFIER = 0
  ,up.LASTCHANGED = GETDATE()
  ,up.SERIAL += 1
FROM T_USERPROFILE up
  INNER JOIN T_FELHASZNALO f ON f.ID = up.C_FELHASZNALOID
  INNER JOIN T_TANEV tn ON tn.ID = up.C_TANEVID AND tn.TOROLT = 'F'
  INNER JOIN T_INTEZMENY i ON i.ID = up.C_INTEZMENYID AND i.TOROLT = 'F'
WHERE up.C_TANEVID <> f.C_TANEVID
  AND NOT EXISTS (SELECT 1 FROM T_USERPROFILE up2 WHERE up2.C_FELHASZNALOID = f.ID AND up2.C_TANEVID = f.C_TANEVID AND up2.TOROLT = 'F')

UPDATE up
SET
   up.TOROLT = 'F'
  ,up.MODIFIER = 0
  ,up.LASTCHANGED = GETDATE()
  ,up.SERIAL += 1
FROM T_USERPROFILE up
  INNER JOIN T_FELHASZNALO f ON f.ID = up.C_FELHASZNALOID
  INNER JOIN T_TANEV tn ON tn.ID = up.C_TANEVID AND tn.TOROLT = 'F'
  INNER JOIN T_INTEZMENY i ON i.ID = up.C_INTEZMENYID AND i.TOROLT = 'F'
WHERE up.C_TANEVID <> f.C_TANEVID
  AND EXISTS (SELECT 1 FROM T_USERPROFILE up2 WHERE up2.C_FELHASZNALOID = f.ID AND up2.C_TANEVID = f.C_TANEVID AND up2.TOROLT = 'F')