Sporadic E (Es) layers are thin layers of enhanced electron density that commonly appear at altitudes of 90–130 km, often impacting radio communications and navigation systems. The wind shear theory posits that the vertical ion drift, influenced by atmospheric neutral winds and the magnetic field, serves as a significant dynamic driver for the formation and movement of Es layers. In current studies, both the heights of ion vertical velocity null (IVN) and the maximum vertical ion convergence (VICmax) have been proposed as the potential height of Es layer occurrence. In this study, utilizing the neutral atmospheric wind data derived from the WACCM-X (The Whole Atmosphere Community Climate Model with thermosphere and ionosphere extension), we computed and compared these two parameters with the observed Es layer heights recorded by the FORMOSAT-3/COSMIC (FORMOsa SATellite-3/Constellation Observing System for Meteorology, Ionosphere, and Climate) radio occultation (RO) observations. The comparative analysis suggests that IVN is a more likely node for Es layer occurrence than VICmax. Subsequently, we examined the height–time distributions of IVN and Es layers, as well as their respective descent rates at different latitudes. These results demonstrated a notable agreement in height variations between IVN and Es layers. The collective results presented in this paper provide strong support that the ion vertical velocity null plays a crucial role in determining the height of Es layers.