3398950 - Unable to create maintenance plan due to DBSQL_DUPLICATE_KEY_ERROR related with maintenance item

When create maintenance plan either from transaction IP01/IP41 or Fio App "Create Maintenance Plan", the creation is failed due to dump DBSQL_DUPLICATE_KEY_ERROR. For FIO app, there is also 500 Internal Sever Error in frontend and dump DBSQL_DUPLICATE_KEY_ERROR in backend. 

In ST22, there is dump with below keywords:
"DBSQL_DUPLICATE_KEY_ERROR" CX_SY_OPEN_SQL_DB
"SAPLIPM0" bzw. LIPM0U02
"MAINTENANCE_ITEM_POST"

         IF sy-subrc IS INITIAL.
==>    INSERT mpos FROM TABLE imposu.
           IF sy-subrc NE 0.

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• SAP ERP Plant Maintenance (PM)
• SAP ERP Customer Service (CS)
• SAP S/4HANA, on-premise
• SAP S/4HANA Cloud Private Edition

SAP ERP Central Component all versions ; SAP ERP all versions ; SAP R/3 Enterprise all versions ; SAP R/3 all versions ; SAP S/4HANA Cloud Private Edition all versions ; SAP S/4HANA all versions ; SAP enhancement package for SAP ERP all versions ; SAP enhancement package for SAP ERP, version for SAP HANA all versions

DBSQL_DUPLICATE_KEY_ERROR;  CX_SY_OPEN_SQL_DB ; SAPLIPM0; LIPM0U02; MAINTENANCE_ITEM_POST; MPOS; IP21; MPOS_NR , KBA , PM-PRM-MP , Maintenance Plans , PM-FIO-PRM-MP , Fiori UI for PM Maintenance Plans , Problem