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| col1 | col2 | col3 |
|---|---|---|
| 11 | 12 | null |
| 21 | null | 22 |
select [col1] [col1], [col2] [col2], null [col3] from [table1] union all select [col1] [col1], null [col2], [col3] [col3] from [table2]