The present invention relates to novel D-amino acid oxidase isolated and purified from Candida intermedia, a gene encoding the D-amino acid oxidase, a recombinant plasmid containing the gene, and a transformant into which the D-amino acid oxidase gene has been introduced, as well as a production method of D-amino acid oxidase including culturing the transformant. Moreover, the present invention relates to a production method of L-amino acids, 2-oxo acids or cyclic imines, which include reacting racemic amino acids with the D-amino acid oxidase, more preferably, a production method of L-amino acids, which includes reacting racemic amino acid with the D-amino acid oxidase, amino acid dehydrogenase and an enzyme having a coenzyme-regenerating activity. According to the present invention, L-amino acids, 2-oxo acids or cyclic imines can be produced with good efficiency in an industrial scale.