Not yet reviewed by Pith; the record is open.

Recently, a non-Hermitian Anderson impurity model with one-body loss has been studied in [Phys. Rev. B 111, 125157 (2025)}], and it has been demonstrated that the renormalization effect generated by strong correlations counterintuitively changes the nature of dissipation into an emergent many-body dissipation that causes a Kondo breakdown. In a closely related context, it is also known that two-body loss in a non-Hermitian Kondo model triggers the Kondo breakdown. To elucidate the essence of these phenomena, we study the Anderson impurity model with a non-Hermitian complex hybridization as an effective model that provides a simple understanding of the Kondo breakdown. Using the slave-boson mean-field theory, we show that this model can explain the Kondo breakdown with a single complex parameter. Furthermore, we provide the exact Bethe ansatz solutions that support the results obtained by the slave-boson mean-field theory.