Agricultural tractors are connected with various implements such as plow, baler, rotovator, and loader for performing agricultural work. In particular, the rotovator is used to crush and uniformly spread the soil after plowing operations. However, achieving uniformly spread soil and flattened fields using rotovator can be extremely challenging, because the soil is often pushed to a particular side or remains on a slope owing to the variations in soil composition, plowing depth, and the skill level of workers, which consequently affects the transplantation work. This study aims to analyze the prediction accuracy of the implement and tractor attitudes as a reference standard by (a) developing an algorithm to predict the implement attitude based on the hitch height, support points of the lower link and lift rod, and distance between the lower links, through four-section link mathematical modeling for a three-point hitch system, and (b) using an observer to predict the tractor attitude using a Kalman filter with gyroscopic and acceleration sensors. We developed a control algorithm using the gyroscopic and acceleration information from the sensor to improve the precision and adjustment speed of the conventional tractor–implement leveling-control system. In addition, the performance improvement was verified by comparing the conventional and proposed systems. The results revealed that the error rates in the proposed system were up to 72% less than those of the conventional system, implying that the control performance of the stated system could be improved by reducing the implement attitude estimation error and tractor attitude measurement delay.