It is the Malaysian ace's seventh Superseries title this year - the most he has ever won in a calendar year - following victories in South Korea, Malaysia, India, Indonesia, Japan and Hong Kong.
The Olympic silver medallist, who won this tournament in 2008-2010, easily beat Sugiarto 21-10, 21-12 on home turf.
Lee used the full length of the court to move his opponent throughout the match with the fourth seed still feeling the strain of beating Japan's Kenichi Tago in three games Saturday.
"I sensed he was not 100 percent (fit) and attacked him from the start," Lee said. Lee took a quick 4-0 lead before Sugiarto earned his first point and later went on a run of eight straight points for a 13-2 lead.
After extending this to a 18-4 lead, Lee slowed down towards the end. The second game followed a similar pattern, with Lee winning points at will.
The 31-year-old said he believed he could maintain his form into the next year. "To me, age is just a number. I don't see why I can't continue as I still have the desire to win titles," he said.
"I still love training as hard, and 2014 is going to be a big year with several team events as well."
Lee's rival Lin Dan, who did not participate in this Superseries Finals, won in 2011, while last year Chen Long, also from China, triumphed.
Earlier Sunday, third seeds Christinna Pedersen and Kamilla Rytter Juhl of Denmark became the first European winners of the women's doubles when they defeated fourth seeded Chinese pair Ma Jin and Tang Jinhua 21-19, 21-12.
On a roll, Pedersen teamed up with Joachim Fischer Nielsen in the mixed doubles to defeat world champions Zhang Nan and Zhao Yunlei of China 12-21, 21-19, 21-10.
With this, the Dane became the first player in history to win two titles in the same Superseries Finals. "It's unbelievable to have played 10 matches (in this tournament) and won them all. It's also very tiring,"Pedersen joked.
"We were the underdogs today, but I'm delighted to have created a little bit of history." "It's never easy beating the Chinese, and we had to be at our best to claim the win."
In the women's singles, Olympic and defending champion Li Xuerui of China crushed Taiwan's Tai Tzu Ying.
In men's doubles, world champions Mohammad Ahsan and Hendra Setiawan of Indonesia defeated South Korea's Kim Ki-Jung and Kim Sa-Rang.
The USD 500,000 Superseries Finals bring together the top eight performers in each of the five categories based on points earned from 12 Superseries tournaments.
The men's and women's singles champions pocket USD 40,000 each with the runners-up collecting USD 20,000.
The doubles champions earn USD 42,000 while the losing finalists receive USD 20,000.