
You are now a lawyer, and you must legally prove that not only does Santa exist, but he is in this courtroom. Legally prove that your client is the one and only Santa. You may pull out facts and opinions from any source, but you may not use any material from the original movie. Also the post office does not send the letters to the North Pole, they sometimes send them to volunteers to be answered, or dispose of them.
Being a lawyer, you do not have to be balanced in the facts you give, as the point is to prove that your client is Santa. Saying he doesn't exist loses the argument.