이럴려면 왜 UAC를 만들었는지가 궁금해질 지경이군요...

shExecInfo.lpVerb = L"runas"; 변수가 마법의 값입니다.

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#include "stdafx.h"
#include "windows.h"
#include "shellapi.h"

int _tmain(int argc, _TCHAR* argv[])
{
      SHELLEXECUTEINFO shExecInfo;
      shExecInfo.cbSize = sizeof(SHELLEXECUTEINFO);
      shExecInfo.fMask = NULL;
      shExecInfo.hwnd = NULL;
      shExecInfo.lpVerb = L"runas";
      shExecInfo.lpFile = L"notepad.exe";
      shExecInfo.lpParameters = NULL;
      shExecInfo.lpDirectory = NULL;
      shExecInfo.nShow = SW_MAXIMIZE;
      shExecInfo.hInstApp = NULL;
      ShellExecuteEx(&shExecInfo);
      return 0;
}

http://blog.naver.com/testcode/80066101244