Smurfing has become more prominent and frequent in the game of league of legends than elsewhere. People buy league smurf accounts more than they buy League of Legends account they use for real. Smurfing allows them to play in a less competitive zone which some players want after they have played in higher levels for a long time. They do it to enjoy the game and interact with other new players. But there is a strategic benefit attached to it which is the main reason why people buy league of legends smurf account.
The strategic reason behind lol smurfing
Some people might say that it is only to enjoy the essence of the game, they are making smurf accounts but this is not true always. Players at high level want to destroy the competition in other servers than the one they are playing in. For instance, you are playing in the North American server where you and your team has reached a certain high level and you guys are close to the final battle now. Since your team already has the required skills and knowledge, you guys can create an account in the EU West server where the competition is not so tight. There you can easily play and destroy any competition and become the top player in that server. This, results in lesser competition all around the servers and your team have a better chance of becoming the ultimate champion in the game worldwide.
Upgrade yourself in the game
Now, you can also use this strategy to upgrade the gameplay of your team. It is not very difficult to create a smurf account. It is just like the way you create your real league of legends account and the only difference is that in a smurf account you need to change the server of the account and you are good to go.