 According to Article 13, Chapter 10 of Eva Airways’ Cabin Crew Management Regulations, “Cabin crew members must wear an appropriate amount of makeup when on duty.” This rule is not discriminatory because it does not specify that only women must wear makeup and men are not required to wear makeup.  The subsidies provided for the purchase of leather shoes on May 1, 2023 are not discriminatory.  The different heel height requirements are not discriminatory.  Cabin crew have neither reported specific cases of adverse treatment for not meeting makeup and high heel requirements, nor described the specific nature of such adverse treatment. It is difficult to conclude that Eva Airways is discriminatory in its dress code policies and practices with respect to when specific types of shoes must be worn.  In requiring female cabin crew to wear a dress when on duty, Eva Airways did not treat female cabin crew adversely due to their gender. b) Ministry of Labor In 2023, the Ministry of Labor explained in a letter to the Commission that whether airline requirements for employees to wear specific uniforms when on duty in an aircraft are necessary for the performance of duties and whether gender-based rules constitute employment discrimination should be determined on the basis of the facts of the entire case, taking aviation safety and professionalism into consideration.18 As indicated previously, the Taoyuan City Government issued its final decision concluding that Eva Airways did not engage in adverse treatment based on the following two facts: (1) Eva Airways did not treat female cabin crew adversely because of their gender in regards to requiring female cabin crew to wear dresses when on duty. (2) It is difficult to conclude that Eva Airways is discriminatory in its dress code policies and practices with respect to the circumstances in which specific shoes must be worn, considering that no cabin crew have reported specific cases of receiving 18 Employment Committee, September 26, 2023 (Fu-Lao-Tiao-Zi No. 1120262814). As described in Lao-Dong-Tiao (IV) Letter No. 1120080041 issued by the Ministry of Labor on November 9, 2023. 29