As malicious comments are emerging as social problems, the solution is needed. Many studies have been conducted in various perspectives to understand and prevent malicious comments. In the previous researches, the neutralization of malicious comments has attracted attention as an important factor explaining the malicious comments, but the difference of the degree of neutralization according to the gender has not been rarely considered. In addition, although there are many environmental characteristics that are different from reality in online, research with malicious comments is insufficient. Based on these facts, this study examined moderating effects of gender on relationship between malicious comments and neutralization, and demonstrated the effects of online environmental factors (anonymity, lack of social presence) on malicious comments. As a result of the study, we discovered that the influence of online environmental factors was not found, but neutralization of malicious comments had strong direct influence on malicious comments and moderating effect of gender difference. Based on the results of this study, we discuss academic and practical implications and suggest limitations of research and future research directions.