The straight spatial distance or geodesic distance on WGS84 ellipsoid measured by GPS should be reduced on geoid to be used in Korean Geodetic System. The factors for this reduction are geoidal height and mean radius of the earth. On this study the effects of these factors on reducing distance were analyzed and the result showed that mean geoidal height should be multiplied by $1.6 imes{10}^{-7}$ per unit distance for reducing geodesic distance on reference ellipsoid to that on geoid. Condsidering that the geoidal height on Bessel ellipsoid in Korea is -45 m in northeast and -75 m in middle west. It also showed that the difference of geodesic distance between on reference ellipsoid and on geoid is about 7-12 mm per km.