Reflection and refraction, like all classical features of light and other electromagnetic waves, are governed by the Maxwell equations. The Maxwell equations are time-reversal invariant, which means that any solution of the equations reversed in time is also a solution.
a) Suppose some configuration of electric charge density $\rho,$ current density $\vec{j},$ electric field $\vec{E},$ and magnetic field $\vec{B}$ is a solution of the Maxwell equations. What is the corresponding time-reversed solution?
b) How, then, do "one-way mirrors" work?