| Lee Sang-HyeokCentre-back | Gimcheon Sangmu FC | 🇰🇷Korea Republic | 25 | 2 | 0 | 0 | 8.6 | 0 | 36 |
| Lee Sang-HeonCentre-forward | Gimcheon Sangmu FC | 🇰🇷Korea Republic | 28 | 20 | 1 | 0 | 4.2 | 0▼100%↩ | 26▼12.1%↩ |
| Lee RimDefensive midfielder | Daegu FC | 🇰🇷Korea Republic | 23 | 9 | 0 | 0 | 9.7 | 2 | 40 |
| Lee Myung-JaeFull-back | Daejeon Citizen | 🇰🇷Korea Republic | 33 | 25 | 1 | 5 | 1.4 | 5▼51% | 15▼21.6% |
| Lee Min-KiGoalkeeper | Ventforet Kofu | 🇰🇷Korea Republic | 23 | 0 | 0 | 0 | 5.6 | 0 | 32 |
| Lee Min-GiFull-back | Gwangju FC | 🇰🇷Korea Republic | 33 | 16 | 0 | 1 | 0.9 | 2▼76.9% | 9▼53% |
| Lee Kyu-MinCentre-forward | Pohang Steelers | 🇰🇷Korea Republic | 21 | 2 | 0 | 0 | 8.7 | 0 | 41 |
| Lee Kun-HeeCentre-forward | Jeju United FC | 🇰🇷Korea Republic | 28 | 28 | 3 | 1 | 4.5 | 17▲152.2%↩ | 31▲3.7%↩ |
| Lee Kang-InAttacking midfielder | Atletico Madrid | 🇰🇷Korea Republic | 25 | 9 | 2 | 1 | 85.8 | 26±0% | 77±0% |
| Lee Kang-HyunCentral midfielder | Gimcheon Sangmu FC | 🇰🇷Korea Republic | 28 | 19 | 0 | 1 | 4.4 | 1▼82.3%↩ | 27▼9.4%↩ |
| Lee Kang-HeeDefensive midfielder | Austria Vienna | 🇰🇷Korea Republic | 25 | 22 | 0 | 0 | 8 | 16 | 42 |
| Lee Jung-TaekFull-back | Daejeon Citizen | 🇰🇷Korea Republic | 28 | 27 | 1 | 1 | 3.8 | 15▲15.1%↩ | 31▼1.3%↩ |
| Lee Jun-SeoGoalkeeper | Daejeon Citizen | 🇰🇷Korea Republic | 28 | 1 | 0 | 0 | 3.9 | 7▲66.7% | 31▲1.6% |
| Lee JunGoalkeeper | Gwangju FC | 🇰🇷Korea Republic | 29 | 0 | 0 | 0 | 2.8 | 0▼100% | 21▼47.1% |
| Lee Ju-HyunGoalkeeper | Jeonbuk Motors | 🇰🇷Korea Republic | 27 | 1 | 0 | 0 | 7.4 | 0 | 28 |
| Lee Ju-HyunGoalkeeper | Jeonbuk Motors | 🏳️ | 26 | 1 | 0 | 0 | 8.4 | 0 | 34 |
| Lee JosephCentral midfielder | Suwon City FC | 🇰🇷Korea Republic | 26 | 0 | 0 | 0 | 8.2 | 0 | 33 |
| Lee Joon-SukCentre-forward | Suwon City FC | 🇰🇷Korea Republic | 26 | 6 | 0 | 0 | 8.2 | 0 | 33▼11.2% |
| Lee Jin-YongCentral midfielder | FC Anyang | 🇰🇷Korea Republic | 25 | 20 | 0 | 0 | 9.2 | 1▼41.7%↩ | 37▼1.3%↩ |
| Lee Jin-HyunCentral midfielder | Ulsan Hyundai FC | 🇰🇷Korea Republic | 29 | 28 | 1 | 0 | 3.7 | 2▼78% | 26▼5.1% |
| Lee Ji-HoCentre-forward | Gangwon FC | 🇰🇷Korea Republic | 24 | 2 | 0 | 0 | 9.5 | 0 | 39▲1.3% |
| Lee Je-WookCentre-back | FC Seoul | 🇰🇷Korea Republic | 20 | 0 | 0 | 0 | 8.9 | 0 | 43 |
| Lee Jae-YongCentre-forward | FC Anyang | 🇰🇷Korea Republic | 24 | 0 | 0 | 0 | 9.1 | 0 | 38 |
| Lee Jae-WonDefensive midfielder | Suwon City FC | 🇰🇷Korea Republic | 29 | 36 | 2 | 0 | 4.9 | 22▲10% | 29▼22.7% |
| Lee Jae-SungCentral midfielder | FSV Mainz 05 | 🇰🇷Korea Republic | 34 | 6 | 0 | 1 | 4.3 | 27±0% | 26±0% |
| Lee Jae-IkCentre-back | Ulsan Hyundai FC | 🇰🇷Korea Republic | 27 | 21 | 0 | 0 | 8.6 | 5▲29.7% | 36▲13.6% |
| Lee Jae-HoonGoalkeeper | Suwon City FC | 🇰🇷Korea Republic | 21 | 0 | 0 | 0 | 8.9 | 0 | 41 |
| Lee Hyun-YongCentre-back | Suwon City FC | 🇰🇷Korea Republic | 22 | 15 | 0 | 0 | 10.3 | 10▲212.5% | 45▲7% |
| Lee Hyun-SikCentral midfielder | Daejeon Citizen | 🇰🇷Korea Republic | 30 | 17 | 0 | 1 | 2.7 | 9 | 22▲16.8%↩ |
| Lee Hyun-JuAttacking midfielder | Arouca | 🇰🇷Korea Republic | 23 | 4 | 0 | 1 | 21 | 36±0% | 67±0% |
| Lee HyobinFull-back | Gangwon FC | 🇰🇷South Korea | 0 | 1 | 0 | 0 | 2.3 | 0 | 19 |
| Lee Hui-GyunCentral midfielder | Ulsan Hyundai FC | 🇰🇷Korea Republic | 28 | 24 | 1 | 0 | 4.6 | 10▲653.8% | 32▲16.9% |
| Lee Ho-JaeCentre-forward | SV Darmstadt 98 | 🇰🇷Korea Republic | 26 | 20 | 4 | 0 | 16 | 18▼29.1%↩ | 45▲6.5%↩ |
| Lee Han-gyeolGoalkeeper | Jeonbuk Motors | 🇰🇷Korea Republic | 19 | 0 | 0 | 0 | 8.3 | 0 | 42 |
| Lee Han-DoCentre-back | FC Seoul | 🇰🇷Korea Republic | 32 | 9 | 0 | 0 | 1.3 | 0▼100% | 13▼7.4% |
| Lee Han-BinCentre-back | Daejeon Citizen | 🇰🇷Korea Republic | 23 | 0 | 0 | 0 | 9.5 | 0 | 38 |
| Lee Han-BeomCentre-back | Club Brugge KV | 🇰🇷Korea Republic | 24 | 7 | 1 | 0 | 18.5 | 37±0% | 45▼0.9%↩ |
| Lee Gyu-SungCentral midfielder | Ulsan Hyundai FC | 🇰🇷Korea Republic | 32 | 31 | 0 | 2 | 2.2 | 13▲92.6% | 18▼29.8% |
| Lee Gyu-BaekCentre-back | Pohang Steelers | 🇰🇷Korea Republic | 22 | 1 | 0 | 0 | 8.9 | 0▼100% | 39▼3.4% |
| Lee Gwang-HyeokCentre-forward | Suwon City FC | 🇰🇷Korea Republic | 31 | 0 | 0 | 0 | 1.7 | 0▼100% | 18▼47.1% |
| Lee Gi-HyukCentral midfielder | Gangwon FC | 🇰🇷Korea Republic | 26 | 24 | 0 | 0 | 9.7 | 10▼15.8% | 41▲13.4% |
| Lee Eun-JaeCentral midfielder | Daejeon Citizen | 🇰🇷Korea Republic | 23 | 0 | 0 | 0 | 9.5 | 0 | 38 |
| Lee Eui-HyeongCentre-forward | Bucheon FC 1995 | 🇰🇷Korea Republic | 28 | 15 | 1 | 0 | 4 | 5 | 28 |
| Lee Dong-YeolCentre-forward | Osaka | 🇰🇷Korea Republic | 22 | 1 | 0 | 0 | 2 | 0 | 25 |
| Lee Dong-JunCentral midfielder | Jeonbuk Motors | 🇰🇷Korea Republic | 29 | 31 | 1 | 2 | 4 | 15▲1.4%↩ | 30▲8.6%↩ |
| Lee Dong-HyunCentre-forward | FC Anyang | 🇰🇷Korea Republic | 21 | 0 | 0 | 0 | 8.7 | 0 | 40 |
| Lee Dong-hyeopCentre-back | Pohang Steelers | 🇰🇷Korea Republic | 23 | 3 | 0 | 0 | 9.2 | 0 | 39▲1% |
| Lee Dong-HeeCentre-back | Montedio Yamagata | 🇰🇷Korea Republic | 26 | 14 | 0 | 0 | 6.7 | 13▲11.6%↩ | 31▼29.8%↩ |
| Lee Dong-GyeongAttacking midfielder | Ulsan Hyundai FC | 🇰🇷Korea Republic | 29 | 31 | 7 | 7 | 7.5 | 21▼27.9%↩ | 34▲13.9%↩ |
| Lee Chung-WonGoalkeeper | FC Ryukyu | 🇰🇷Korea Republic | 22 | 16 | 0 | 0 | 2.6 | 15 | 28 |
| Lee Chang-YongCentre-back | FC Anyang | 🇰🇷Korea Republic | 36 | 22 | 0 | 0 | 0.7 | 7▼21.7% | 9▼24.2% |
| Lee Chang-WooCentre-back | Pohang Steelers | 🇰🇷Korea Republic | 20 | 9 | 0 | 0 | 8.6 | 5▲390.9% | 43▲2.4% |
| Lee Chang-MinAttacking midfielder | Jeju United FC | 🇰🇷Korea Republic | 32 | 11 | 0 | 2 | 1.4 | 3▼83.4% | 14▼17.8% |
| Lee Chang-GeunGoalkeeper | Daejeon Citizen | 🇰🇷Korea Republic | 33 | 31 | 0 | 0 | 1.5 | 11▲140.4% | 14▲17.2% |
| Lee Chan-OukCentre-back | Gimcheon Sangmu FC | 🇰🇷Korea Republic | 23 | 8 | 0 | 0 | 9.1 | 0▼90.3% | 37▼9.1% |
| Lee Chan-DongCentral midfielder | Daegu FC | 🇰🇷Korea Republic | 33 | 12 | 0 | 0 | 0.7 | 0▼85.7% | 9▼46.5% |
| Lebogang MankgaCentral midfielder | Polokwane City | 🏳️ | 0 | 0 | 0 | 0 | 0.3 | 0 | 1 |
| Leandro SancaWinger | Piast Gliwice | 🇬🇼Guinea-Bissau | 26 | 11 | 4 | 1 | 6.7 | 26▲53.6% | 33▲8.1% |
| Leandro PintoCentre-back | Javor | 🇧🇷Brazil | 32 | 0 | 0 | 0 | 0.6 | 0 | 10 |
| Leandro OlimaCentre-forward | Atletico Tucuman | 🇦🇷Argentina | 18 | 0 | 0 | 0 | 8.7 | 0 | 44 |
| Leandro MathiasGoalkeeper | Botafogo | 🇧🇷Brazil | 22 | 0 | 0 | 0 | 23.9 | 0 | 56 |
| Leandro Luis DesábatoCentral midfielder | San Miguel | 🇦🇷Argentina | 36 | 7 | 0 | 0 | 0.4 | 0▼100%↩ | 7▼55.8%↩ |
| Leandro Henrique Sousa SantosFull-back | Moreirense | 🇵🇹Portugal | 21 | 5 | 0 | 0 | 17.9 | 7±0% | 54▲0.9% |
| Leandro DiasCentre-back | Pacos Ferreira | 🇵🇹Portugal | 23 | 0 | 0 | 0 | 9.4 | 2 | 38 |
| Leandro AntunesCentre-forward | Al Riyadh | 🇵🇹Portugal | 29 | 5 | 1 | 1 | 4.7 | 12▼50% | 32±0% |
| Leandro AndradeCentral midfielder | Polessya | 🇨🇻Cape Verde | 27 | 8 | 0 | 0 | 4 | 0 | 25 |
| LeandrinhoCentral midfielder | Vasco DA Gama | 🇧🇷Brazil | 21 | 2 | 0 | 0 | 23.7 | 0▼100%↩ | 54▲4.1%↩ |
| Leander Nicolas PoppCentral midfielder | SSV Ulm 1846 | 🇩🇪Germany | 21 | 16 | 0 | 0 | 6.1 | 1▼90.2%↩ | 36▼5.7%↩ |
| LázaroCentre-forward | Al-Fayha | 🇧🇷Brazil | 24 | 9 | 3 | 1 | 14.8 | 25▼17.7%↩ | 51±0% |
| Lazar ZaknicCentre-back | Zemplín Michalovce | 🇷🇸Serbia | 22 | 0 | 0 | 0 | 2.9 | 0 | 26 |
| Lazar RadojicicGoalkeeper | Radnik Surdulica | 🏳️ | 22 | 3 | 0 | 0 | 4.8 | 3 | 32 |
| Lazar PeranovićCentre-forward | Vojvodina | 🇷🇸Serbia | 18 | 1 | 1 | 0 | 4.8 | 2 | 40 |
| Lazar MiladinovićCentre-back | Napredak | 🏳️ | 18 | 2 | 0 | 0 | 4.3 | 12 | 41 |
| Lazar KaličaninGoalkeeper | Cukaricki | 🇷🇸Serbia | 25 | 12 | 0 | 0 | 5 | 3 | 32 |
| Lawrence WongCentral midfielder | Melbourne City | 🏳️ | 18 | 8 | 0 | 0 | 0.5 | 2 | 17 |
| Lautaro MillánCentral midfielder | Independiente | 🇦🇷Argentina | 21 | 25 | 3 | 1 | 12.5 | 27▲67.7% | 53▲3.7% |
| Lautaro MartínezCentre-forward | Inter | 🇦🇷Argentina | 29 | 5 | 4 | 0 | 16.4 | 71±0% | 65▲12.1% |
| Lautaro LudueñaCentre-back | Aldosivi | 🇦🇷Argentina | 20 | 0 | 0 | 0 | 9.6 | 0 | 43 |
| Lautaro LópezCentral midfielder | Bahia | 🇦🇷Argentina | 21 | 27 | 0 | 2 | 19.5 | 16 | 45 |
| Lautaro HerreraGoalkeeper | Estudiantes de Rio Cuarto | 🇦🇷Argentina | 21 | 3 | 0 | 0 | 10.4 | 0 | 43 |
| Laurence TaylorDefensive midfielder | Central Coast Mariners | 🏳️ | 17 | 1 | 0 | 0 | 0.4 | 0 | 16 |
| Lassina SangareCentral midfielder | Falkenbergs FF | 🏳️ | 23 | 20 | 0 | 0 | 1.9 | 1 | 24 |
| Lasse MadsenDefensive midfielder | IK brage | 🇩🇰Denmark | 21 | 11 | 0 | 0 | 1.6 | 1±0% | 30▲1.3%↩ |
| Lasse LegolasCentre-forward | Odense | 🏳️ | 18 | 2 | 0 | 0 | 5.1 | 0 | 36▼1.4% |
| Lasse FaßmannCentre-back | TSV 1860 München | 🇩🇪Germany | 20 | 8 | 0 | 0 | 6.1 | 3 | 38 |
| Lassana TraoréCentre-back | Saint Etienne | 🇸🇳Senegal | 19 | 1 | 0 | 0 | 16.1 | 0 | 53 |
| LarsonCentral midfielder | Palmeiras | 🏳️ | 20 | 6 | 0 | 0 | 24.6 | 1±0% | 60▲1% |
| Lars StroblFull-back | Hoffenheim II | 🇩🇪Germany | 21 | 5 | 0 | 0 | 6.2 | 1 | 34 |
| Lars de BlokFull-back | VVV Venlo | 🇳🇱Netherlands | 22 | 9 | 1 | 8 | 16.4 | 20▼11.3% | 58±0% |
| Laro GómezGoalkeeper | Racing Santander | 🇪🇸Spain | 20 | 1 | 0 | 0 | 37.3 | 0 | 58 |
| Laoulu OladipoGoalkeeper | Jong Utrecht | 🇳🇱Netherlands | 19 | 0 | 0 | 0 | 10.1 | 0 | 45 |
| LandinhoCentral midfielder | Felgueiras 1932 | 🇵🇹Portugal | 33 | 21 | 0 | 0 | 0.9 | 2▼80.6% | 10▼60.6% |
| LandersonWinger | Moreirense | 🇧🇷Brazil | 19 | 8 | 0 | 0 | 16.9 | 8±0% | 61±0% |
| Lander VerbistCentre-back | K. Lierse S.K. | 🇧🇪Belgium | 20 | 0 | 0 | 0 | 6.3 | 0 | 37 |
| Lander PinillosCentral midfielder | Alaves | 🇪🇸Spain | 23 | 1 | 0 | 0 | 43 | 0 | 64 |
| Lander OlasagastiGoalkeeper | Real Sociedad II | 🏳️ | 21 | 0 | 0 | 0 | 19.5 | 0 | 51 |
| Lander OlasagastiGoalkeeper | Real Sociedad II | 🏳️ | 21 | 0 | 0 | 0 | 19.5 | 0 | 52 |
| Lander AstiazaránCentral midfielder | Real Sociedad II | 🇪🇸Spain | 20 | 9 | 2 | 1 | 23.3 | 20▼54% | 72±0% |
| Lamine YamalWinger | Barcelona | 🇪🇸Spain | 19 | 9 | 8 | 6 | 94.4 | 71±0% | 100▲1.7% |
| Lamine SadioWinger | FC Nordsjaelland | 🏳️ | 18 | 7 | 0 | 0 | 5.7 | 0▼100% | 41▼4.7% |