Magnetic cataclysmic variables (mCV) are binary systems of a magnetized white dwarf (WD)
and a Roshe-lobe filling secondary star. In these systems, the accreting gas from the
secondary is caught by the magnetic field and falls onto the WD along the magnetic
field. The accreting gas is heated up to about 10^8 K and highly ionized via a strong
shock near the WD surface. The plasma emits X-ray and is cooled down, approaching the
WD. This plasma flow can be modeled as a quasi-one-dimension flow by the
hydrodynamics. The model gives us a stratified structure of the flow and enables us to
compute its multi-temperature X-ray spectrum. The other important component in the mCV
X-ray spectrum is reflection from the WD. The plasma flow irradiates the WD surface by
X-rays. Some of the irradiated X-rays escapes from the WD after it undergoes the
scattering and/or re-emission. The reflection becomes comparable to or more intense than
the thermal component around 6.4 keV of the fluorescent iron line and 20-30 keV of the
Compton hump in particular. The reflection intensity and spectrum can be modeled by a
Monte Carlo simulation with the plasma flow structure and its thermal spectrum. In this
talk, I will introduce the spectral modeling of the mCV, considering the thermal and
reflection components. Some model application results with Suzaku and NuSTAR satellites
will be also presented.