Gintama - episode 37 - 27 Dec, 2006

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 whines 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. (Source: Crunchyroll)