-(으)ㄴ/는 셈이다 means "practically" or "virtually" - as good as being X.
Approximate equivalence - 공짜나 다름없는 셈이에요 (its practically free)
Virtual situation - Not literally but effectively
Calculation/consideration - When you think about it
셈 = calculation/counting
Often with 다름없다, 마찬가지
Its practically finished.
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