Something like this could work.
Test well before using.
Use on your own risk.
You may need to change foreign key on t_user_description to cascade (or disable)
DELETE FROM oc_t_user
where
s_phone_mobile <> ''
and dt_user_reg_date < '2023-01-01'
and s_phone_mobile in (select s_phone from oc_t_sms_verification where s_status <> 'VERIFIED')