If the ATK of an attacking monster your opponent controls is lower than the DEF of the attacked Defense Position monster you control, destroy the attacking monster at the end of the Damage Step. (Damage calculation is applied normally.)
Rulings
Netrep Rulings
A monster destroyed as a result of “Destruction Punch” is considered destroyed as the result of an effect and not as a result of battle.
If a monster with a lower ATK than the DEF of “Wall of Illusion” attacks “Wall of Illusion,” and “Destruction Punch” is activated in response to the attack, the effect of “Wall of Illusion” will resolve before the effect of “Destruction Punch” can resolve.