Web Reference: When L played the message that 1500 investigators had come to Japan to search for Kira and Light called it out immediately as being stupid, L knew that Light and Kira had very similar levels of intelligence and he fit the profile for the serial killer he was looking for. In fact, when L very first reveals his identity to Light, Light briefly panicks, and L most likely read that Light's expression went beyond the general surprise someone would have at L revealing himself; Light was more distressed than an innocent would have been. Soichiro definitively discovers that Light is Kira when he comes across Light shortly after Light retrieves the Death Note that was taken by Mello and Shoko Himura.
YouTube Excerpt: L
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