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OCG Rulings

  • If the effect of "Impenetrable Attack" that prevents you from taking Battle Damage is applied, only the Battle Damage inflicted to the player is reduced to 0. Therefore, if your monster battles an opponent's monster with more ATK, it is still destroyed in battle.[2]

References

  1. Konami OCG FAQ: Trap Card > Impenetrable Attack
  2. Konami OCG FAQ: If the effect of "Impenetrable Attack" that prevents you from taking Battle Damage is applied, are monsters still destroyed in battle? Or are monsters protected from being destroyed in battle as well as reducing the Battle Damage to the player to 0?
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