In 2023, Li–Du–Yi [Complex Var. Elliptic Equ., 68(10)2023, 1653–1677] proved that if two L-functions L 1 and L 2 in the extended Selberg class S # have positive degrees, satisfy the same functional equation with a ( 1 ) = 1 and E L 1 ( S ) = E L 2 ( S ) for a finite set S = { c 1 , c 2 , c 3 } , where c 1 , c 2 and c 3 are three distinct finite complex values, then L 1 = L 2 . We prove that if two L-functions L 1 and L 2 in the extended Selberg class S # have positive degrees, satisfy the same functional equation with a ( 1 ) = 1 and share a set { α 1 , α 2 , … , α t } CM, where t ≥ 1 is a positive integer, and α 1 , α 2 , ··· , α t are t distinct finite complex numbers, then L 1 = L 2 . The result also improves the corresponding results from Khoai–An [The Ramanujan J., 58(1)(2022),253-267]. We also prove that if a non-constant meromorphic function f with finitely many poles in the complex plane shares a set { α 1 , α 2 , … , α t } CM and some finite value c IM with a non-constant L-function L having a positive degree, then f = L. Some examples are provided to show that the main results obtained in this paper, in a sense, are best possible.