| 1 | Lee Kang-inAtlético Madrid | Atlético Madrid | Mijlocaș | 25 | 53.7 M € |
| 2 | Kim Min-jaeBayern Munich | Bayern Munich | Fundaș | 29 | 28.4 M € |
| 3 | Son Heung-minLos Angeles FC | Los Angeles FC | Atacant | 34 | 13.8 M € |
| 4 | Seol Young-wooFC Augsburg | FC Augsburg | Fundaș | 27 | 13.2 M € |
| 5 | Lee Han-beomClub Brugge | Club Brugge | Fundaș | 24 | 7.7 M € |
| 6 | Oh Hyeon-gyuBeşiktaş | Beşiktaş | Atacant | 25 | 7.0 M € |
| 7 | Eom Ji-sungSwansea City | Swansea City | Atacant | 24 | 5.5 M € |
| 8 | Hwang In-beomPorto | Porto | Mijlocaș | 30 | 5.1 M € |
| 9 | Lee Jae-sungMainz 05 | Mainz 05 | Mijlocaș | 34 | 4.8 M € |
| 10 | Jeong Woo-yeongUnion Berlin | Union Berlin | Mijlocaș | 27 | 4.1 M € |
| 11 | Yang Min-hyeokTottenham Hotspur | Tottenham Hotspur | Atacant | 20 | 3.6 M € |
| 12 | Jens CastropBorussia Mönchengladbach | Borussia Mönchengladbach | Mijlocaș | 23 | 3.3 M € |
| 13 | Paik Seung-hoBirmingham City | Birmingham City | Mijlocaș | 29 | 2.8 M € |
| 14 | Yang Hyun-junCeltic | Celtic | Atacant | 24 | 2.6 M € |
| 15 | Kim Ji-sooBrentford | Brentford | Fundaș | 21 | 2.3 M € |
| 16 | Cho Gue-sungMidtjylland | Midtjylland | Atacant | 28 | 2.3 M € |
| 17 | Lee Hyun-juArouca | Arouca | Mijlocaș | 23 | 2.0 M € |
| 18 | Bae Jun-hoStoke City | Stoke City | Mijlocaș | 23 | 1.9 M € |
| 19 | Kim Min-suRangers | Rangers | Atacant | 20 | 1.8 M € |
| 20 | Song Min-kyuNacional | Nacional | Atacant | 27 | 1.6 M € |
| 21 | Lee Ho-jaeDarmstadt 98 | Darmstadt 98 | Atacant | 26 | 1.6 M € |
| 22 | Hong Hyun-seokMidtjylland | Midtjylland | Mijlocaș | 27 | 1.4 M € |
| 22 | Jeong Sang-binSt. Louis City SC | St. Louis City SC | Atacant | 24 | 1.4 M € |
| 22 | Yoon Do-young1. FC Magdeburg | 1. FC Magdeburg | Mijlocaș | 20 | 1.4 M € |
| 25 | Hwang Hee-chanSchalke 04 | Schalke 04 | Atacant | 30 | 1.4 M € |
| 26 | Lee Tae-seokAustria Wien | Austria Wien | Fundaș | 24 | 1.3 M € |
| 27 | Kwon Hyeok-kyuLos Angeles FC | Los Angeles FC | Mijlocaș | 25 | 1.1 M € |
| 28 | Oh Se-hunShimizu S-Pulse | Shimizu S-Pulse | Atacant | 27 | 925 K € |
| 29 | PS Park Si-hooArouca | Arouca | Atacant | 19 | 850 K € |
| 29 | Yang Min-hyeokWesterlo | Westerlo | Atacant | 20 | 850 K € |
| 31 | LC Lee Chung-hyun1. FC Magdeburg | 1. FC Magdeburg | Atacant | 19 | 825 K € |
| 31 | YS Yoon Sung-junKyoto Sanga | Kyoto Sanga | Mijlocaș | 19 | 825 K € |
| 33 | Jo Jin-hoBatman Petrolspor | Batman Petrolspor | Mijlocaș | 23 | 750 K € |
| 34 | Kim Tae-hyeonKashima Antlers | Kashima Antlers | Fundaș | 26 | 700 K € |
| 35 | JJ Jeon Jin-WooOxford United | Oxford United | Atacant | 27 | 675 K € |
| 35 | Park Jin-seobZhejiang | Zhejiang | Fundaș | 31 | 675 K € |
| 37 | Na Sang-hoFagiano Okayama | Fagiano Okayama | Atacant | 30 | 650 K € |
| 38 | Lee Kang-heeAustria Wien | Austria Wien | Mijlocaș | 25 | 625 K € |
| 39 | Yang Si-WooEstrela da Amadora | Estrela da Amadora | Atacant | 20 | 600 K € |
| 40 | Kim Ju-sungSanfrecce Hiroshima | Sanfrecce Hiroshima | Fundaș | 25 | 575 K € |
| 41 | Hwang Ui-joAlanyaspor | Alanyaspor | Atacant | 34 | 475 K € |
| 41 | Kim Ye-geonCrvena Zvezda | Crvena Zvezda | Mijlocaș | 18 | 475 K € |
| 41 | Lee Young-junGrasshopper | Grasshopper | Atacant | 23 | 475 K € |
| 44 | Cha Je-hoonMachida Zelvia | Machida Zelvia | Mijlocaș | 20 | 450 K € |
| 45 | JS Jong-Min SeoIngolstadt | Ingolstadt | Mijlocaș | 24 | 400 K € |
| 45 | Kim Hyun-wooTokyo Verdy | Tokyo Verdy | Atacant | 25 | 400 K € |
| 47 | Park Seung-wookShimizu S-Pulse | Shimizu S-Pulse | Fundaș | 29 | 375 K € |
| 47 | Seung-Joon LeeSaarbrücken | Saarbrücken | Mijlocaș | 22 | 375 K € |
| 49 | Nam Tae-HeeBrisbane Roar FC | Brisbane Roar FC | Atacant | 35 | 350 K € |
| 50 | Kwon Hyeok-kyuKarlsruher SC | Karlsruher SC | Fundaș | 25 | 275 K € |