For GIS to land and sea in Korea, GIS on land was almost completed with big cities by NGIS(National Geographic Information System) business. However, MGIS(Marine Geographic Information System) being constructed by the National Oceanographic Research Institute is still constructing geography information and definition of attribute information and real condition. We are being studied on research to get maximized the ripple effect linking GPS and Navigation techniques on GIS. GPS in accuracy is divided into navigation and precise surveying equipment. Now, GPS technology has been developed very much and low price GPS equipments are introducing. But expense on GPS equipment is high yet. Therefore, GPS equipment for navigation is used on cheap GPS equipment in a car or ship. In this paper, the author used algorithm to convert ellipsoid coordinate between WGS84 and Bessel ellipsoid and to analyze map projection between BESSEL ellipsoid and UTM plane coordinate system. And the author developed ship navigation system with cheap GPS equipment using algorithm of ellipsoid conversion and map projection. The author proposed the necessity on constructing MGIS to manage many ships.