This is a trope where someone attacks the victim through the POV of that victim. It gives the illusion to viewers of what it's like to actually get PUNCHED (or kicked) IN THE FACE! Ouch! It is similar to Camera Abuse, except for the fact that there's not supposed to be any camera - the attack is just viewed through the victim's face. Many cases are represented by a Hit Flash of some sort at the point of impact, but there are a few exceptions, like the use of a Cut To Black in live-action uses of this trope. It may also result in an Impairment Shot if the P.O.V. Cam stays where it is after the hit. This trope is like the animated, moving version of the trope Sean Connery Is About to Shoot You, except for the fact that it mostly doesn't use guns - one exception, of course, being that famous last shot of the movie, The Great Train Robbery. While sometimes this is purely for stylistic reasons, other times its a form of censorship in action shows directed at younger audiences because you never see the hit. A character punches the screen, cut to another character flying across the room, but you never see the point of contact.
Used frequently during the battle scenes in the Pokémon anime.
Quite a few attacks in Super Robot Wars do this, probably so the animations can play fine regardless of how the target looks. A good example would be Mazinkaiser's Final Kaiser Blade.
Also used in the 17th episode of Sonic X during the fighting sequences.
In episode 46, Cream the Rabbit finishes off the robot Emerl with a double stomp, knocking it into the ocean.
Street Fighter II: The Animated Movie has a lengthy one at the end of Chun Li's fight with Vega; during which, she kicks him repeatedly. It's shown almost entirely from Vega's POV, excluding when she puts him through the wall with both feet!
The Arthur episode, Arthur's Big Hit  is one of the rare cases where no Hit Flash was used.
In the Looney Tunes cartoon, My Little Duckaroo, Daffy Duck gets punched in the face by Nasty Canasta.
Bugs Bunny short "Rabbit Punch". While in a boxing match, Bugs hands a sling shot to his opponent and pulls back on the sling. He then puts a boulder in the sling and launches it into the opponent's face. We see the attack from the opponent's POV: watch it here.
The same effect happens to the bull in the short "Bully for Bugs".
Also occurs twice in the cartoon Homeless Hare when Bugs Bunny drops a brick on the antagonist's head, and later, when he, himself gets whammied in the head by a large I-beam thrown by the antagonist, temporarily leaving Bugs dazed and confused.
In the Porky Pig cartoon, The Lone Stranger and Porky, the unseen narrator annoys the villain so much that he fires his guns at the camera, shooting the narrator to death.
Used and abused in The Powerpuff Girls, especially in certain cases where the viewer can suffer the virtual effects of getting punched and kicked DOZENS OF TIMES IN A ROW.
Especially used in the opening sequence to some extent.
Towards the end of the episode "Sister Grim", the giant nun (formed by many regular sized nuns) sends Grim home with a big punch after they find out that he wasn't actually a nun the whole time.
At the end of the episode "Hoss Delgado: Spectral Exterminator", Hoss fights a werewolf. They jump up, and the camera pans, [[Matrix]]-style, to (almost) the POV of the werewolf. Hoss fires his slime gun at the werewolf, filling the screen to a fade-to-black.
Subverted in the Dexter's Laboratory cartoon "Beard To Be Feared". Action Hank was about to punch an enemy through the POV of that enemy, and just when he was throwing the punch, it cuts to a TV showing the episode of Action Hank that Dexter was watching. Dexter was then shown wincing at the punch.
Played straight, however, in "Dexter Detention", when a bully Dexter was sitting next to in detention punches him in the face.
In the episode "A Mom Cartoon", Dexter's mom fights another woman at the supermarket for some new gloves. At one point, Mom punches and kicks the other woman multiple times through the POV of that woman.
Beavis And Butthead does this at least twice -- once in the episode "Nosebleed", and again in the introduction to the 3D Jackass movie. Both times it was Butt-Head punching Beavis.
Happens in the Christmas special, Grandma Got Run Over By A Reindeer, where, of course, Grandma got run over by Santa's reindeer and sleigh through her POV.
At the end of the Ed, Edd 'n' Eddy cartoon, "Who Let The Ed In?", Eddy hits Ed with an invisible potato in an invisible slingshot.
This trope also occurs in the Valentine's Day special when Kevin tosses the end of the gym rope towards Eddy, and it hits him in the face.
In the episode, "The Good, The Bad, and the Ed", Rolf challenges Eddy to a series of dangerous challenges. One of the challenges involved Eddy and Rolf getting giant boulders smashed against themselves in a giant Newton's Cradle. At the start of that challenge, Eddy's POV shows Ed tossing one of the boulders, smashing him hard.
In the SpongeBob SquarePants episode, "Pizza Delivery", when the fish ordering the Krusty Krab pizza refused to pay for the pizza because Spongebob and Squidward forgot to bring him his soda, Squidward comes back at his door and shoves the pizza in the customer's face, "Well, this one's on the house!"
Also occurs twice in the episode "Sandy's Rocket", with Spongebob and Patrick's use of the net guns to capture Mr. Krabs, then Sandy.
All the bumpers in Cartoon Network's Acme Hour feature cartoon slapstick and violence in the first person. Several bumpers involve Second-Person Attacks - to name a few: getting run over by a steamroller or a train, getting whacked in the face by a plank, falling from a skyscraper, and getting knocked in the head by a falling weight. 
The infamous scene from an episode of Beast Wars that has a double Second-Person Attack, plus the Impairment Shot of seeing double and falling over after the punch occurred: .
In The Simpsons episode, "Husbands and Knives", a triple Second-Person Attack was made by Art Spiegelman, Daniel Clowes and Alan Moore, who all simultaneously punch Comic Book Guy when he was trying to destroy a rival comic book store that's ruining his business. "Worst Second-Person Attack ever."
Occurs in the Courage the Cowardly Dog episode, "1000 Years of Courage". Here, Courage picks up a banana, attempting to eat it, but it turns out to be a living baby creature. Courage makes a dash for it as its mother hits him over the head twice with her purse.
Used several times in The Fairly Odd Parents: at least two in the TV movie, Abracatastrophe; one in the beginning of the movie Channel Chasers; the episodes "Mighty Mom and Dyno Dad", "Scary Godparents", "Kung Timmy" (and several others), and occasionally in the Crimson Chin bridging sequences in the Season 0 episodes.
These three commercials for Bayer Advantage Flea and Tick control gruesomely show the POV of the fleas as they get killed by a yarn ball, a feather duster, and a frisbee: .
The Great Train Robbery can be considered the Ur Example to this trope, as its last shot has director Edwin Porter, in a very early kind of cameo (not the leader of the outlaw band as was mainly believed), taking aim and firing point blank at the audience. The film is well known for the scene.
In Lou Ferrigno's film, Hercules, the title character was shown punching a bear multiple times through the POV of the animal, complete with ridiculous strobe Hit Flash effects. 
The film Hidalgo has at least one instance of a Second-Person Attack, as seen in this trailer around 2:08: .
The gun-barrel sequence in James Bond films, naturally. Only the attack is viewed from the barrel of the gun. In one variation, the bullet actually goes THROUGH the barrel itself!
This clip , from the ESPN documentary show, E:60, gives viewers the virtual effect on what it would be like to be attacked by a thrown knife. Only difference being that a large sheet of glass was used, and there's no enemy here.
The first season finale of Salute Your Shorts featured departing character, Michael, leaving to avoid a large and very aggressive bully. In the episode's climax, Michael decides to face the bully ddown. The camera switches to Michael's POV for the confrontation just before the bully delivers an anticlimactic One-Hit KO and the screen goes black.
In Wipeout (the ABC game show, not the 1988 Peter Tomarken game show), they use what's called the Smash Cam. This is intended to show how the contestant fell from their own point of view (or at least the point of view of their lifejacket).
Used in Scrubs during this particularly awesome scene: .
In God of War 3, one part of the Poseidon battle has you seeing Kratos' brutality through Poseidon's eyes.
The opening of the game Sonic Riders has Knuckles the Echidna punching one of the Babylon Rogues a few times.
A gruesome example occurs in No More Heroes. When Travis cuts off the head of Rank 3 assassin Speed Buster, we see it fly to the ground from her POV.
The Super Nintendo Entertainment System and Wii versions of the game Punch-Out!! essentially use this perspective, with only a transparent version of the player visible in the foreground. Most boxing games, in fact, seem to use this perspective.
The Fight Night series of video games use this trope when boxers get stunned during matches. Players get to view through the eyes of that boxer as his opponent knocks him out with a brutal punch.
The video game Teleroboxer is fought in first-person view, obviously since it was released for Virtual Boy. When you get knocked out, the robot's view screen gets turned off like a television.
Also done a lot in the 3D Pokémon games because battle animations weren't built for two Pokémon to ever hit each other or even be on the same side of the arena.
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