먼저 호스팅을 해준 bbf.com.tw에 sub.bbf.com.tw 서브 도메인을 만든후에 zone 파일에 NS 네임서버 위치(DNSever)를 알려주고, DNSEver 설정페이지에 가서 서브 도메인을 만들고 IN A값에 집에 있는 컴퓨터로 IP를 지정해 준다.
market.bbf.com.tw은 bbf.com.tw의 zone파일에서 설정해 주었다.

00_default_vhost.conf

# Virtual Hosts
#
# If you want to maintain multiple domains/hostnames on your
# machine you can setup VirtualHost containers for them. Most configurations
# use only name-based virtual hosts so the server doesn't need to worry about
# IP addresses. This is indicated by the asterisks in the directives below.
#
# Please see the documentation at
# <URL:http://httpd.apache.org/docs/2.2/vhosts/>
# for further details before you try to setup virtual hosts.
#
# You may use the command line option '-S' to verify your virtual host
# configuration.

<IfDefine DEFAULT_VHOST>
# see bug #178966 why this is in here

# Listen: Allows you to bind Apache to specific IP addresses and/or
# ports, instead of the default. See also the <VirtualHost>
# directive.
#
# Change this to Listen on specific IP addresses as shown below to
# prevent Apache from glomming onto all bound IP addresses.
#
#Listen 12.34.56.78:80
Listen 80

# Use name-based virtual hosting.
NameVirtualHost 192.168.15.100

# When virtual hosts are enabled, the main host defined in the default
# httpd.conf configuration will go away. We redefine it here so that it is
# still available.
#
# If you disable this vhost by removing -D DEFAULT_VHOST from
# /etc/conf.d/apache2, the first defined virtual host elsewhere will be
# the default.

<VirtualHost 192.168.15.100>
    ServerName mainframe [이부분은 서버이름과 크게 관련이 없다. 적당하게만 써준면 된다)
    Include /etc/apache2/vhosts.d/default_vhost.include

    <IfModule mpm_peruser_module>
        ServerEnvironment apache apache
    </IfModule>
</VirtualHost>


<VirtualHost 192.168.15.100>
    ServerName market.bbf.com.tw [이부분은 도메인 이름과 정확히 일치해야 market.bbf.com.tw 가상호스팅 쪽으로 설정경로가 바뀐다]
    Include /etc/apache2/vhosts.d/market.bbf.com.tw_vhost.include

    <IfModule mpm_peruser_module>
        ServerEnvironment apache apache
    </IfModule>
</VirtualHost>

</IfDefine>

내부 아이피로 가상 호스트를 만들때에는 반드시 가상호스트를 도메인이 아닌 아이피로 지정해야 반응한다.

# This should be changed to whatever you set DocumentRoot to.
<Directory "/home/market/public_html">

    # Possible values for the Options directive are "None", "All",
    # or any combination of:
    #   Indexes Includes FollowSymLinks SymLinksifOwnerMatch ExecCGI MultiViews
    #
    # Note that "MultiViews" must be named *explicitly* --- "Options All"
    # doesn't give it to you.
    #
    # The Options directive is both complicated and important.  Please see
    # http://httpd.apache.org/docs/2.2/mod/core.html#options
    # for more information.
    Options Indexes FollowSymLinks

    # AllowOverride controls what directives may be placed in .htaccess files.
    # It can be "All", "None", or any combination of the keywords:
    #   Options FileInfo AuthConfig Limit
    AllowOverride All

    # Controls who can get stuff from this server.
    Order allow,deny
</Directory>

위의 내용을 다음과 같이 바꾼다.

# ServerAdmin: Your address, where problems with the server should be
# e-mailed.  This address appears on some server-generated pages, such
# as error documents.  e.g. admin@your-domain.com
ServerAdmin root@localhost

# DocumentRoot: The directory out of which you will serve your
# documents. By default, all requests are taken from this directory, but
# symbolic links and aliases may be used to point to other locations.
#
# If you change this to something that isn't under /var/www then suexec
# will no longer work.
DocumentRoot "/home/market/public_html"

# This should be changed to whatever you set DocumentRoot to.
<Directory "/home/market/public_html">

    # Possible values for the Options directive are "None", "All",
    # or any combination of:
    #   Indexes Includes FollowSymLinks SymLinksifOwnerMatch ExecCGI MultiViews
    #
    # Note that "MultiViews" must be named *explicitly* --- "Options All"
    # doesn't give it to you.
    #
    # The Options directive is both complicated and important.  Please see
    # http://httpd.apache.org/docs/2.2/mod/core.html#options
    # for more information.
    Options Indexes FollowSymLinks

    # AllowOverride controls what directives may be placed in .htaccess files.
    # It can be "All", "None", or any combination of the keywords:
    #   Options FileInfo AuthConfig Limit
    AllowOverride All

    # Controls who can get stuff from this server.
    Order deny,allow [ 이부분과 바로 아랫줄을 바꿔야 서버에러가 나지 않는다]
    Allow from All
</Directory>

이후, market 홈디렉토리에 있는 .htaccess 에 rewirte 설정값들을 써넣어주면 완벽하게 서브도메인이 가상호스팅과 맞물려서 SEO URL 과 함께 정확하게 맞물린다.
market 홈디렉토리에 있는 .htaccess 내용

market@mainframe ~/public_html $ cat .htaccess
# 1.To use URL Alias you need to be running apache with mod_rewrite enabled.

# 2. In your opencart directory rename htaccess.txt to .htaccess.

# For any support issues please visit: http://www.opencart.com

Options +FollowSymlinks

# Prevent Directoy listing
Options -Indexes

# Prevent Direct Access to files
<FilesMatch ".(tpl|ini|log)">
 Order deny,allow
 Deny from all
</FilesMatch>

# SEO URL Settings
RewriteEngine On
# If your opencart installation does not run on the main web folder make sure you folder it does run in ie. / becomes /shop/

RewriteBase /
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^([^?]*) index.php?_route_=$1 [L,QSA]

### Additional Settings that may need to be enabled for some servers
### Uncomment the commands by removing the # sign in front of it.
### If you get an "Internal Server Error 500" after enabling any of the following settings, restore the # as this means your host doesn't allow that.

# 1. If your cart only allows you to add one item at a time, it is possible register_globals is on. This may work to disable it:
# php_flag register_globals off

# 2. If your cart has magic quotes enabled, This may work to disable it:
# php_flag magic_quotes_gpc Off

# 3. Set max upload file size. Most hosts will limit this and not allow it to be overridden but you can try
# php_value upload_max_filesize 999M

# 4. set max post size. uncomment this line if you have a lot of product options or are getting errors where forms are not saving all fields
# php_value post_max_size 999M

# 5. set max time script can take. uncomment this line if you have a lot of product options or are getting errors where forms are not saving all fields
# php_value max_execution_time 200

# 6. set max time for input to be recieved. Uncomment this line if you have a lot of product options or are getting errors where forms are not saving all fields
# php_value max_input_time 200