Börja med att få summorna för varje individuellt:
# Sum of lakes
SELECT code, count(*) AS sum FROM lakes GROUP BY code
# Sum of mountains
SELECT code, count(*) AS sum FROM mountains GROUP BY code
Slå sedan ihop resultaten och välj alla rader där summan av bergen för ett land är mindre än antalet sjöar:
SELECT l.code AS code, l.sum AS lake_count, m.sum AS mountain_count
FROM
(SELECT code, count(*) AS sum FROM lakes GROUP BY code) AS l JOIN
(SELECT code, count(*) AS sum FROM mountains GROUP BY code) AS m
ON l.code = m.code
WHERE m.sum < l.sum