[Background]

In cases where one party to a contract refuses to file the report, the other party is required to file a unilateral report. However, due to the inability to obtain the other party's cooperation, there is a high possibility of filing a false report regarding details such as the contract date or whether the contract was actually executed.

[Main Points]

To prevent false reporting regarding the contract date and execution status, requiring the attachment of a copy of the receipt for the down payment when filing a unilateral report.