The former Manchester United and England player captained the team as goals from Choi Jun, Jeong Seung-won and Lucas Silva saw off the visiting Thai League 1 champions to move FC Seoul onto four points from their opening two games in the competition.
"It's always good to get the first win," Lingard, 32, said. "I thought the boys performed really well. We knew the first 20 minutes were going to be tough. But as soon as we got the first goal I thought we could push on and score more."
Also on Tuesday, Shanghai Port's Gabrielzinho scored seven minutes from time to earn the Chinese Super League champions a 1-1 draw with hosts Sanfrecce Hiroshima, the Japanese side having taken the lead through Hayato Araki's 19th-minute header.
The result moves Hiroshima, who won 2-0 at Melbourne City in the opening round, onto four points, level with FC Seoul after two of the eight rounds of matches in the league phase.
Chengdu Rongcheng's Tim Chow scored the only goal as the tournament debutants from China claimed their first victory at continental level with a 1-0 win over Gangwon FC from South Korea.
Japan's Machida Zelvia missed out on a first victory when Yuki Soma hit the post with a 23rd-minute penalty in their 0-0 draw with Malaysia Super League champions Johor Darul Ta'zim.
Melbourne play their second match on Wednesday, away to Vissel Kobe. In the group's remaining match Shanghai Shenhua, the only other team without a point, host Ulsan.
In the West Zone Al-Ittihad suffered a second straight defeat when Iranian midfielder Saeid Ezatolahi scored to earn Shabab Al-Ahli a 1-0 win over the struggling Saudi Pro League champions in Jeddah.Â
The loss for a side featuring Karim Benzema, Ngolo Kante and Fabinho came with interim boss Hassan Khalifa in charge after Laurent Blanc had been fired following Friday's loss to Cristiano Ronaldo's Al-Nassr in the domestic league.
In Doha, Sharjah fought back to earn a 1-1 draw with Al-Sadd, with Brazil-born striker Caio Lucas equalising Qatar international Akram Afif's opening goal, Caio having previously missed a penalty.
The top eight finishers in the 12-team groups in west and east Asia progress to the knockout rounds in March.
