pretend to; contrary to the truth ~
Expresses treating something as if it happened (or didn't), contrary to the actual truth.
This pattern lets you declare that you will treat an event as if it occurred, even though it didn't, or vice versa. たことにする is a deliberate choice by the speaker: you decide to pretend. For example, if you skipped a meeting, you might say you'll 'make it that you attended' — meaning you'll act as if you were there. It's often used to save face or avoid hassle. たことになる is more about an external or logical conclusion: the situation results in being treated as if it happened, regardless of intention. For instance, if you cancel a trip, your prepaid tickets might 'become' as if they were never used — a fact you accept. Both are N1-level and appear more in written or formal speech, but you'll hear them in casual conversation too, especially たことにする when someone says they'll pretend something didn't happen.