This study aims to analyze the tension relationship between the cultural value of tourism resources and commercialization, using Lijiang in Yunnan Province, China as a case. Lijiang is a region that has experienced rapid tourism development based on rich ethnic minority culture and World Cultural Heritage, and is evaluated as an appropriate case for exploring discussions on commodification and authenticity. This study applied a qualitative case study method and analyzed the process of tourism development and patterns of cultural change in Lijiang based on prior studies and secondary data. The results of the study show that the tourism development of Lijiang accompanies structural reconfiguration in three dimensions: culture, space, and experience. Traditional culture has been transformed into content for tourist consumption, and urban space has changed from being life-centered to commerce-centered. In addition, tourism experiences are provided in forms staged to meet tourists' expectations, which shows the social constructiveness of the concept of authenticity. In this process, culture exhibits a dual characteristic in which preservation and transformation occur simultaneously, and a tension relationship between cultural value and commercialization is formed. This study expands existing research by analyzing commodification as a multidimensional structure and interpreting the relationship between culture and market logic not as a simple opposition but as a coexisting tension relationship. In addition, it emphasizes the importance of cultural sustainability and community participation in tourism development, and presents policy implications for balancing cultural preservation and economic utilization.