It is well known that high-resolution 3D movie contents frequently do not deliver the identical 3D perception to low-resolution 3D images. For solving this problem, we propose a novel method that produces a new stereoscopic image based on depth map transformation using the spatial complexity of an image. After analyzing the depth map histogram, the depth map is decomposed into multiple depth planes that are transformed based upon the spatial complexity. The transformed depth planes are composited into a new depth map. Experimental results demonstrate that the lower the spatial complexity is, the higher the perceived video quality and depth perception are. As well, visual fatigue test showed that the stereoscopic images deliver less visual fatigue.