Mr. Lee is a director in the Damages and Forensic Investigations practice and is based in New York. He is a Chartered Professional Accountant (CPA, CA) and a Chartered Business Valuator (CBV), and he specializes in the quantification of damages and the valuation of businesses and securities in the context of commercial and investment disputes.

Mr. Lee has broad industry experience, including mining, hospitality, manufacturing, energy, retail, franchise, construction, airline catering, and pharmaceuticals, among others. He has prepared reports in ad hoc and institutional arbitrations under the rules of the ICC, LCIA, AAA/ICDR, ICSID, JCAA, and UNCITRAL as well as litigation in Canadian courts.

Mr. Lee has led several on-site engagements in Korea, conducting walkthroughs and reviewing and analyzing financial records. He has also advised parties in Albania, Brazil, Canada, Czech Republic, India, Indonesia, Japan, Kazakhstan, Mexico, Saudi Arabia, Switzerland, Thailand, and the United States.
Prior to joining Secretariat, Sangjoon was a senior director in the Economic and Financial Consulting practice at a global consulting firm, where he specialized in business valuation, damages quantification, and forensic investigations. He was also formerly a manager in the Audit and Assurance group at a Big Four accounting firm. He provided audit and accounting advisory services to financial institutions and led an audit of investment funds managed by a multinational bank with over US$ 100 billion of assets under management.