1.Make factory reset.
2.When you get to the screen to enter Google account skip it.
3.Uncheck all the check-boxes in next screens.
4.Now when you got to the home screen, go to settings.Under Wireless and Networks click more.
5.Click on VPN, Add VPN. Now the Nexus 7 will ask you to define security (Pattern,Password,PIN), Define whatever you want.
6.Click again Add VPN, and enter this definitions:
Server address: superfreevpn.com
and click save.
7.Now click on SuperFreeVPN,for username enter:free, and for password go to website superfreevpn.com and look for VPN Password.
8.Click Connect. If connected successfully you will see key icon in notifications.
9.Go to Settings, under Accounts click Add Account and choose Google. Enter your username and password, if everything is OK you will get to screen that will ask you to enter credit card to Google wallet to receive 25$ credit.
10.While you using VPN you can download Google Books, Google Magazines, Google Movies.