Transition metal single atom catalysts have recently emerged in acid oxygen evolution reactions (OER) due to their maximum atomic efficiency and high durability. Herein, we report a 3d orbital level rearrangement in square planar symmetry according to the ligand type of a cobalt single atom catalyst. We fabricate cobalt single atom catalyst supported on pyrrole type nitrogen doped crumpled graphene (Pyrrolic CoN4-CG) for acidic OER and it shows orbital rearrangement phenomenon because of their longer Co-N bond distance than pyridine type CoN4 sites. When pyrrole type nitrogen is introduced as a ligand of a cobalt single atom catalyst, the degree of oxidation during OER reaction is much greater than when pyridine type nitrogen ligand is introduced, which is confirmed by Operando X-ray absorption spectroscopy measurements. In addition, the reduction of OH- adsorption energy according to the orbital level rearrangement of Pyrrolic CoN4 and the change in the rate determination step are revealed by density functional theory calculations.