When a Defense Position monster you control is targeted for an attack: Change that Defense Position monster to face-up Attack Position. Then, if the attacking monster is destroyed by that battle and sent to the Graveyard: Inflict damage to your opponent equal to that monster's original ATK in the Graveyard.
It's the opponent that takes the damage. So if you opponent puts one of your monster in def position and attacks you can turn it back and destroy your opponents monster + burn him for the destroyed monsters original attack.
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