The K League 1 consists of 12 teams playing a 3-round robin system (the home team for the 3rd round is determined by a draw). Points are awarded as follows: 3 points for a win, 0 points for a loss, and 1 point for a draw. The final ranking is determined by the total number of points accumulated. The first stage is the Regular Season, where rankings are decided by points. The top six teams enter the Championship Group, while the bottom six teams enter the Relegation Group. Both the Championship and Relegation groups then play an additional single-round group stage. If two or more teams are tied on points, the ranking will be determined in the following order: a) Total goals scored; b) Goal difference; c) Number of wins; d) Head-to-head results; e) Fair play points; f) Draw. Continental Qualification & Relegation: The Champion and Runner-up of the Championship Group qualify directly for the 2027-28 AFC Champions League Elite (ACLE) group stage. The third-place team will participate in the 2027-28 ACLE Play-offs. The Korea Cup winner qualifies for the 2027-28 AFC Champions League 2 (ACL2) group stage. If the Korea Cup winner overlaps with the top three teams of the Championship Group, the fourth-place team will participate in the ACL2 group stage. As the cooperation agreement between the Korea Armed Forces Athletic Corps (Gimcheon Sangmu) and Gimcheon City expires at the end of 2026, regardless of whether Gimcheon City forms a new citizen club or the Armed Forces team moves to another city to form a new K League club, both teams will participate in the 2027 K League 2. Since the K League 1 will expand to 14 teams for the 2027 season, the last-placed team in the league will play a two-legged promotion/relegation play-off against the winner of the K League 2 play-off. The winner of this play-off final and the top 2 teams from K League 2 will be promoted to K League 1. If Gimcheon Sangmu finishes in last place (12th) in the 2026 K League 1, the K League 2 play-off winner will be directly promoted to K League 1. If Gimcheon Sangmu does not finish in last place, the K League 2 play-off winner will be directly promoted, and the play-off loser will play a promotion/relegation play-off against the last-placed team of K League 1.