To maximize educational effect with new educational methods in the 4th Industrial Revolution era, immersive education has become the core type of education and virtual reality (VR) is at the center of realistic content. VR education is increasing in school, but researches on VR production education are insufficient. Our study has proposed a school-level curriculum for students to create their own VR content. The output and the survey results were analyzed to find out the learner characteristics of elementary school students, middle school students, and pre-service teachers at each school level. As a result, there were some noticeable differences in concentration, content subject, and production time according to school level. Primary school students focused on their subjects, middle school students related to learning, and pre-service teachers put top priority on contents useful for primary education.