In a bowl, combine the ingredients for the sauce. Stir until well combined and then set aside.
Prepare the spinach:
In a pot, boil the water and then add salt. Add the spinach and leave for 30 seconds. Drain and run cold running water over the spinach. Squeeze out the excess water and then place the spinach in bowl. Add the green onions, garlic, sesame seeds and sesame oil. Mix well and then season with salt to taste. Set aside.
Prepare the carrots and mushrooms
In a pan, heat 2 tablespoons of oil over medium high heat. Add the carrots, season with salt and cook until tender, about 3 minutes. Transfer to a plate.
Using the same pan, add the remaining oil, if needed. Add the mushrooms, season with salt and cook for 3 minutes or until cooked. Transfer to a plate.
To assemble:
Scoop some rice into a bowl. Top with bulgogi, spinach, carrots, shiitake mushrooms, kimchi and fried egg. Serve with the sauce.
To eat, mix everything well and add sauce, to taste.