Try this
declare @tmp table(Value1 varchar(10), Value2 varchar(10))
insert into @tmp
select '12 34','34'
union all
select '54 76','76'
union all
select '13 55','13 55'
select Value1, Value2,
case when replace(value2, value1, '') = '' then 'same' else replace(value2, value1, '') end Result
from @tmp