Welcome to Goldicq! Here is from other site that something about armor set  We just give it a summary, hope it can drive your attention.

This Armor Set is what we made next. Mostly for Abyss, but this is also important because it can be used for PvE. Once you get to Level 115 you should have a Ice Resistance Gear. We would use a Level 91 Armor(with 4×9% Ice Res Gems.

Once in Aqaurious you can use a Curse Helm+Ice Armor( Res gear to easly Solo Grind on the first weak monsters as soon as you enter the Map. We recommend using an Ice Armor Res because you need both Fire and Ice Res sometimes for some Bosses in the Level 115 Abyss Dungeon.

Now you can use an Ice Helm and Fire Armor Res gear, but we recommend using a Fire Res Helm and Ice Res Armor because using the Fire Res Helm is needed for Bosses were you need a lot of Defense.

The only Bosses that you Need Ice Res for though is Tritone and Illpia, but in both cases Iwe would probably have just made a Level 92 Ice Res Helm for Defense, but if you can really only afford one, make an Armor unless you don't intend on doing Abyss, but if you can both an Ice Res Helmet and Armor are good to have, but you don't need both at once.

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