This article aims to resolve one of the controversial issues of law practice related to the identity (or lack) of the intended purpose of land plots and real estate located on them. The author analyzed a wide range of court cases on appeals against decisions on bringing to administrative responsibility under Part 1 of Article 8.8 of the Code of Administrative Offenses of the Russian Federation, regulatory provisions on the legal regime of land, and the works of scientists concerning this issue. In the course of the study, it was established that two approaches have developed in judicial practice. According to the first, it is necessary to distinguish between the type of permitted use of a land plot and buildings (structures) located on it, based on their different functional purposes. According to the second approach, the intended purpose of the specified objects coincides due to the principle of the unity of the fate of the land plot and the objects closely related to it. The assessment of the material led the author to the conclusion that the legal regime of the land plot and the objects on it should differ. As a result, the author proposes to make specific changes to the current legislation, as well as to clarify this point in the acts of the Supreme Court of the Russian Federation.