First goal of Dortmund, and the pen incident is a good tactical analysis opportunity to see when you should switch from offside line to traditional defense depending on opposition making a move that should trigger this switch.
Photo 1. Adeyemi is not pressured on the ball by either Yamal and Fermin. Fermin in particular is ball watching. De Jong is too close to Araujo for some reason. So Kounde steps up to close him down.
Doing so, he realizes there is a Dortmund player that escapes Yamal and makes a move in space to receive the ball. He is obviously on side, so Kounde stops from blocking Adeyemi from advancing dangerously inside, and tracks his run instead. Now, the nice detail from Adeyemi is that he feints a pass to the wide teammate that tricks Kounde, and stays on the ball himself, as we move to photo 2.
Photo 2. Kounde closes that player down, but the issue is now Adeyemi wa able to advance on the ball unpressed and go inside, which he did. And now he is in a position from which he plays a dangerous through ball to Pascal Gross.
The main issue is that the 3 players in defense still play offside line, even though the run of the Dortmud player and the Kounde move to close him down renders this line ineffective. When Kounde makes a move to block the wide run, the 3 players in central defense should have switched to a traditional defense. Cubarsi for example, should have Pascal Gross in front of him. Not like in the picture here. All three should have dropped back at the level of Kounde.
That's how I interpret the 1st goal. It's more a fuck-up by the central defenders than Kounde. Especially Araujo and Cubarsi. Although you could also give credit to Dortmund for exploiting very well our defensive issues when we have to change from offside line to traditional defense.