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We give a simple proof of Lee's result from [Adv. Math. 179 (2005) 554--586], that
the dimension of the Lee variant of the Khovanov homology of a
c–component link is 2c, regardless of the number of crossings.
Our method of proof is entirely local and hence we can state a
Lee-type theorem for tangles as well as for knots and links. Our
main tool is the “Karoubi envelope of the cobordism category”, a
certain enlargement of the cobordism category which is mild enough
so that no information is lost yet strong enough to allow for some
simplifications that are otherwise unavailable.
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