People Who Say That Santa Doesn’t Really Exist Actually Want to Believe in Him

Introduction
Gintoki meets Santa and his "reindeer" and attempts to improve their image and find the true meaning of Christmas.

Plot
As Gin returns from shopping, he runs into Santa and his reindeer, who have had an accident and thhey have broken their sleigh. As he tries to reason them, they hit him, but then Gin beats up both of them. Next, he treats them and he decides to help them impove their image and find the true meaning of Christmas by giving presents to children. He dresses them both with black clothes, as "red doesn't suit them". They look like thieves that way and they fail to give any presents. Adding to that, they only give away Kendamas, because they don't want to visit spoiled kids that ask for expensive stuff. In the end, they visit Kagura back at the Yorozuya, who asked only for a steamed pork bun. They find Kagura sleeping under the kotatsu, so they are pulling pranks on her. However, Kagura is having some weird dreams and grabs all of them, pulling them below the table, where she brutally beats them. The next morning she finds her present, while the trio has written a "Merry Christmas" message with their blood as a dying message.

Trivia

 * When Santa is telling Gin to guess his name, starting from "Sa", he incorrectly answers Satan and Sankon. Sankon is a former diplomat of the Republic of Guinea, who has appeared on many comedy TV shows in Japan. In this case, it was just a pun on "san".