With the development of technology, e-learning has already become popular. According to the National IT Industry Promotion Agency (2016), the total number of e-learning business owners is 1,639, while the market size is 3.4876 trillion won, meaning that it increased by about 1.5 trillion won compared to the market size of 1.9 trillion in 2008. The utilization rate is 58.7%, which is increasing every year. Currently, college students who are actively using e-learning are Net Generation. The Net Generation means a generation that has encountered and has been using digital since birth (Topscott, 2008). As the Net Generation is familiar with the computer, they can use e-learning services without any difficulty. In addition, according to Kim et al. (2014), college students' computer self-efficacy and the score for e-learning acceptance attitude appeared to be significantly higher Unlike the Net Generation that has been familiar with computers and the Internet since birth, the middle-aged and older generation aged between 40 and 50 is the generation to learn about digital media in order to adapt to the changed age (Lee et al., 2012). Although the middle-aged and older generation is not familiar with the use of the Internet and computers, the proportion of using e-learning by the middle-aged and older generation is increasing recently. In the 50s, the e-learning use rate is only 37%, but it is also the generation that growth rate is highest when compared with last year. Among the reasons for not using the e-learning in the middle-aged and older generation, 'interested but not aware of how to use it' was ranked #1 as 26.9% and 24.9%, respectively. In addition, future intentions to use the e-learning by users who do not use it among the middle-aged and older generation between 40 and 50 were 67.4% and 75.2%, respectively, showing that many non-users had intentions to use the e-learning in the future (National IT Industry Promotion Agency, 2016). This shows that the interest and demand for the e-learning in the middle-aged and older generation is high, but those who are in the generation are having difficulty accessing it. As the current middle-aged and older generation who was born in the baby boomer generation is getting closer to retirement, it has a great interest in preparing for old age. Especially in the aging society like now, the 50s are the ages that distinguish between 'ambiguous middle age' and 'extended old age' and that are the time to prepare for life in old age, and the intention of reemployment of the middle-aged and older generation for the preparation of the later years is gradually increasing. In the case of the middle-aged and older generation who is currently looking for re-first because there is not enough old-age income (Kang, 2016). In addition, subsequent re-employment is mainly done in small micro business, skill-related work, and simple labor. Therefore, there is an increasing demand for the preparation for the re-employment as a civil servant who is available to prepare for his/her old age. However, compared to the younger generations in their 20s and 30s, the middle-aged and older students feel a great deal of difficulty in preparing themselves for the civil service examination because they have not studied for a long time, along with technical difficulties. In terms of the quality of Internet e-learning lecture services, it is expected that there will be differences between the younger generation and the middle-aged and older generation due to technical factors and academic factors. Specifically, adult learners are more mature have more diverse needs and expectations, and before anything else, however, they have a sense of responsibility for home and work compared with regular college students. At the same time, they have a clear desire for learning according to specific goals. It has also been found that there are differences in the level of the use of learning strategies depending on the learners' gender, age, and academic background. Therefore, this study has a purpose of comparing the differences in the e-learning acceptance/satisfaction between the middle-aged and older generation and net generation on the basis of technical factors and academic factors by investigating differences in perception and satisfaction with the e-learning and by analyzing the value satisfaction according to age.