To provide a perfecting printing device for a small size and with efficient operating performance capable of being established without providing any tray dedicatedly used for perfecting printing or a transport path for inverting a printing medium obverse to reverse.

The perfecting printing device is equipped with a sheet feed tray installed horizontally, a sheet exhaust tray installed parallel over the sheet feed tray, the transport path for the fed printing medium upon making U-turn to be delivered onto the delivery tray and a mechanism to drop the printing medium on the delivery tray onto the feed tray located below, and the dropped printing medium is again fed to undergo printing, and thereby perfecting printing is accomplished.