Please note that this is the Narutopedia's article on the technique used by Rock Lee in episode 22. If you are looking for the article on the technique used by Rock Lee in episode 123 then you should head to Leaf Whirlwind.
This technique is a good example of how even simple taijutsu can become a pre-eminently destructive, lethal technique. The attack is a simple rear spinning low kick, but a strong user can send the victim spinning away. The goal is to throw the enemy off balance, and deal damage to the lower half of their body, slowing them down and giving the user time for any other taijutsu finishers