It seems to have been one of the products of the Geffen Magical Tournament, but it seems to be hidden in Kachua's secret box for some reason.
It seems to be matched with the equipment and sets that were given in the past GefFen Magic Competition.
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MaxHP +300
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For each 2 Refine Levels:
MaxHP +100
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For each 3 Refine Levels:
MaxHP +2%
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Refine Level +7:
ATK +7%
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Refine Level +9:
MaxHP +10%
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When equipped with Anti-Magic Suit:
ATK +30

Refine Level of Anti-Magic Suit is +11 or higher:
ATK +40
Decreases After Skill Delay by 10%.
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When equipped with Physical Enhancer Ring:
Decreases After Skill Delay by additional 5%.
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Type: Garment
Defense: 23
Weight: 75
Armor Level: 1
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Requirement:
Base Level 99