In this paper, we analyze the effect of the depth perception, volume perception and visual discomfort according to the change of the quality of the depth image and the depth of the major object. For the analysis, a 2D image was converted to eighteen 3D images using depth images generated based on the different depth position of a major object and background, which were represented in three detail levels. The subjective test was carried out using eighteen 3D images so that the degrees of the depth perception, volume perception and visual discomfort recognized by the subjects were investigated according to the change in the depth position of the major object and the quality of depth map. The absolute depth position of a major object and the relative depth difference between background and the major object were adjusted in three levels, respectively. The details of the depth map was also represented in three levels. Experimental results showed that the quality of the depth image differently affected the depth perception, volume perception and visual discomfort according to the absolute and relative depth position of the major object. In the case of the cardboard depth image, it severely damaged the volume perception regardless of the depth position of the major object. Especially, the depth perception was also more severely deteriorated by the cardboard depth image as the major object was located inside the screen than outside the screen. Furthermore, the subjects did not felt the difference of the depth perception, volume perception and visual comport from the 3D images generated by the detail depth map and by the rough depth map. As a result, it was analyzed that the excessively detail depth map was not necessary for enhancement of the stereoscopic perception in the 2D-to-3D conversion.