It seems to have been one of the products of the Geffen Magical Tournament, but it seems to be hidden in Katya's secret box by 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 Refining level s:
MaxHP +100
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For each 3 Refining level s:
MaxHP +2%
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Refined to Lv: +7:
ATK +7%
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Refined to Lv: +9:
MaxHP +10%
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When equipped with Anti-Magic Suit:
ATK +30

If Refining level of Anti-Magic Suit is +11 :
ATK +40
Decreases the delay of all skills by one 10%.
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When equipped with Physical Enhancer Ring:
Decreases the delay of all skills by one additional 5%.
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Type: Armor
Class: Garment
Defese: 4
Weight: 75
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Requirements:
Base Lv: 99