Eddy covariance data have been analyzed to investigate the influence of surface heterogeneity on turbulent transfer over farmland and industrial sites near Nakdong river, Korea, where both large and small scale heterogeneities co-exist. For this purpose, basic turbulent statistics, quadrant analysis and multi-resolution decomposition have been analyzed during the daytime. Basic turbulent statistics were compared with typical turbulent statistics in the surface layer. Such comparisons were in close agreement for momentum and heat at both sites but not for water vapor at industrial site. The correlation coefficient between water vapor and vertical velocity ($r_{wq}$) is relatively low and skewness of water vapor ($sk_q$) is very low at industrial site, possibly due to limited water source. For heat at both sites and water vapor at farmland, the quadrant analysis show similar behavior to that over homogeneous site but for water vapor at industrial site, the presence of river and limited water source at industrial site seems to influence on water vapor transfer by coherent eddy motion by increasing sweep contribution and decreasing ejection contribution. Multi-resolution decomposition analysis shows that large scale heterogeneity leads to low $r_{Tq}$ at large averaging time regardless of season at both sites and there are seasonal changes of $r_{Tq}$ in mid-averaging times at industrial site, possibly due to seasonal change of trees and grasses near the site.