Found the solution:

Add the COM reference: Windows Script Host Object Model

Code:

using IWshRuntimeLibrary;

private string Resolve(string LnkFilePath)
{
  WshShell shell = new WshShellClass();
  IWshShortcut link = (IWshShortcut)shell.CreateShortcut(LnkFilePath);
  return link.TargetPath;
}