Paths decalred in compilerOptions tsconfig.app.json not working #17873

I have already seen some issues related with this topic here but any one can fix my issue..

CONTEXT OF THE ISSUE:
It is curios i have similar setup in other project and it is working perfect. As context of how i got on this, I'm trying to do a merge between ASP .Net Boilerplate but replaing the front with ngx-admin.

Original project uses only main tsconfig.json file in source. Ngx-admin uses tsconfig.json main folder and tsconfig.app.json and tsconfig.spec.json in src folder. As well as tsconfig.e2e.json in e2e folder.
All was perfect until i started merging this files.

So, I created and attached a smaill brand new repro project:

STEPS TO DUPLICATE

1. Download the attached project
2. Run npm install
3. Open src/AppPreBootstrap.ts file
4. BUG: You will see that the import to AppConsts class does not work as @shared/AppConsts is not recognized.
5. BUG: Try to retype @sha and intellisense does not bring the option to add @shared........
6. Optionally you can run ng serve, But in this project this issue does not affect the compilation but warning about classes not used.
   DuplicateTsConfigissue.zip