A finishing apparatus 4 has an image forming apparatus 1 for forming
an image by an image formation module and a finisher 3 for finishing for
a record sheet 2 on which an image is already formed from the image forming
apparatus 1. The finisher 3 has a punching unit 5 for punching
a hole in the record sheet 2. The finishing apparatus 4 further includes
mark recorder 6 for recording a mark M to determine the punch position on
the record sheet 2 before punching.
