This paper is concerned with the study on an open problem of classifying conformally flat minimal Legendrian submanifolds in the $(2n+1)$-dimensional unit sphere $\mathbb {S}^{2n+1}$ admitting a Sasakian structure $(\varphi,\,\xi,\,\eta,\,g)$ for $n\ge 3$, motivated by the classification of minimal Legendrian submanifolds with constant sectional curvature. First of all, we completely classify such Legendrian submanifolds by assuming that the tensor $K:=-\varphi h$ is semi-parallel, which is introduced as a natural extension of $C$-parallel second fundamental form $h$. Secondly, such submanifolds have also been determined under the condition that the Ricci tensor is semi-parallel, generalizing the Einstein condition. Finally, as direct consequences, new characterizations of the Calabi torus are presented.