The surface of the earth is flat. The flat earth rotates around the horizontal plane and moves to upward at the same time. The earth's upward velocity is 9.8 metre per second. The angular position of the sun is not real. We see the sun in a different place. Because the sun's rays change direction in the earth's atmosphere.
I wouldn't call that a theory yet. At best it is a hypothesis.
Do you have anything to back this up?
Do you have an example of what this can explain which makes this in any way useful rather than just a unneeded idea?
Can this solve the multitude of problems already facing a FE?