In today's studies, it is observed that spur gears can be manufactured by vertical-spindle CNC milling machines unlike conventional manufacturing methods. To this end, two different approaches have been developed, which are vertical and axial manufacturing methods. In this study, concave-convex gear wheels are the first time correctly manufactured by using the vertical cutting method. The manufacture time of these gears are determined. This time is compared with spur gear manufacturing time which they manufactured by conventional machines. When these gears are manufactured, the parametric equations of involute curve are formed in order to create the 3D model required for manufacturing concave-convex gear wheels. 3D model is created based on these equations and the manufacturing program is written. The manufacturing times are calculated by manufacturing these gears based on various parameters such as the module, number of teeth, tooth width, depth of cut, and cutting angle of the gear. The size of the manufactured gears has been identified. Then, the measured values were found to be consistent with the calculated values. It is detected that the manufacturing times increase along with the increase of module values as well as increasing number of teeth and cutting angle.