In 1985, T. Sunada constructed a vast collection of non-isometric Laplace-isospectral pairs \((M_1,g_1)\), resp. \((M_2,g_2)\) of Riemannian manifolds. He further proves that the Ruelle zeta functions \(Z_g(s):= \prod_{\gamma}(1 - e^{-sL(\gamma)})^{-1}\) of \((M_1,g_1)\), resp. \((M_2,g_2)\) coincide, where \(\{\gamma\}\) runs over the primitive closed geodesics of \((M,g)\) and \(L(\gamma)\) is the length of \(\gamma\). In this article, we use the method of intertwining operators on the unit cosphere bundle to prove that the same Sunada pairs have identical Guillemin-Ruelle dynamical L-functions \(L_G(s) = \sum_{\gamma\in \mathscr{G}}\frac{L_\gamma^\# e^{-sL_\gamma}}{|\det(I -\mathbf{P}_\gamma)|}\), where the sum runs over all closed geodesics.