On his way back from buying Nikuman one snowy night, Gintoki comes across an old man dressed in red and a reindeer arguing. Gintoki offers his help after hearing Santa complain of being unable to finish his job after his sled was destroyed. When Gintoki brings a two-wheeled cart instead, Santa whine over how it needs to be a sled to preserve his reputation. But after being talked down by Gintoki, Santa ends up making his deliveries dressed in all black. And so begin the burglar-like Santa and Reindeer, AND Gintoki’s night of delivering dreams to the kids.
["People Who Say that Santa Doesn't Really Exist Actually Want to Believe in Him"]
En realidad, la gente que dice que Santa no existe quiere creer en él
Quem Diz Que Papai Noel Não 
Existe Quer Acreditar Nele