a sheet processor which takes out and conveys sheets one by one from a supply section to which the sheets are collectively supplied, the sheet processor determining whether each of the sheets is real or false and whether the sheet is normal or damaged, executing a sorting process on the sheet on the basis of the determination, and every time the number of sheets subjected to the sorting process reaches a predetermined value, bundling the sheets using a first bundling band to form a bundle and then discharging the bundle;

a bundle collecting device which collects a predetermined number of bundles discharged by the sheet processor and feeds out the bundles as first collected bundles and which then collects again a predetermined number of bundles discharged by the sheet processor and feeds out the bundles as second collected bundles;

a bunch processor comprising a bunch forming device which uses a second bundling band different from the first bundling band to bundle the first colleted bundles fed out by the bundle collecting device and then feeds out the bundled bundles as a first bunch, the bunch processor then using the second bundling band different from the first bundling band to bundle the second colleted bundles fed out by the bundle collecting device and feeds out the bundled bundles as a second bunch, and a bunch laying device which lays the first and second bunches fed out by the bunch forming device, on top of each other so that the first bundling bands around the bunches are staggered and feeds out the bunches laid on top of each other;

a conveying device which receives and conveys the first and second bunches fed out by the bunch processor, on a conveying path;

a transfer device which receives the first and second bunches conveyed by the conveying device and transfers and feeds out the first and second bunches to a predetermined position; and

a packing device which packs the first and second bunches fed out by the transfer device.