According to Onze Mondial, the deal is expected to be completed soon and could earn PSG nearly €40 million, almost twice the €22 million they paid Mallorca for his services in 2023.
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Although not an undisputed starter under Luis Enrique, Kang-in has remained a trusted member of the squad.
He made 39 appearances last season, starting 19 matches, and contributed four goals and five assists.
The 25-year-old now appears set for a return to Spain, where he previously played 110 La Liga matches.