The history of Lee and Li can be traced back to the 1940s. Mr. James Lee, one of the two founders, began his practice with two U.S. attorneys during that period in Shanghai. The other founding partner, Dr. C. N. Li, also practiced in Shanghai at that time. Both of them specialized in transnational legal matters.
Mr. James Lee established his own firm in Taipei in 1953 and was later joined by Dr. C. N. Li in 1965, henceforth laying the foundations of Lee and Li. Mr. James Lee passed away in 1970. Subsequently, with an eye toward sustainable operations, Dr. C. N. Li renamed the firm Lee and Li. The firm had around 30 employees at that time and focused mostly on transnational legal matters and intellectual property right issues.