I tried this few times and seems to work really well.
Things you need:
1. Killmail to fake
2. Friend
3. Anti-pirate corp to join.
First of all, join a corp that has very strict rules for piracy, meaning they dont allow piracy at all!
Then grab your friend to help you out. A friend who is in different corp and preferably in an alliance.
Now, go to lowsec or somewhere and do something to lower your security status so it will look more belieavable.
Then go to your corp chat and start going little towards the fact that you just pirated. Then say that he belonged to some big alliance and said he will wardec us and stuff like that. But remember that it has to sound reasonable.
Then he will propably ask your victims name and possible killmail.
Now you have to fake the killmail! I used a Raven as a victim.
Then he convoed my friend and they had little chat and the CEO paid 100m to my friend for his "loss"
Really easy way to earn some easy isk!
But remember not to "kill" something that you wouldnt be able to kill
Have fun! And fly safe!