The present invention provides a tractor which is configured such that front wheel axles are disposed above upper portions of front wheels so that the front wheels are prevented from being impeded by the front wheel axles even when the front wheels are steered to maximum angles in a clockwise or counterclockwise direction and turned to an angle over or approximate to a right angle with respect to the longitudinal direction of the tractor, whereby the tractor can be turned in place by manipulating a steering wheel.