Been awhile since I discussed this but..
If one group of units controls a close combat hex close combat values are used. Defense and attack are 2 different values.. think of it as attack power and armor rating. Its not an either or.. they are both used in combat. Its not about who is attacking or who is defending. Its your close combat attack vs their close defense and vice versa = damage.
http://www.supremewiki.com/index.php/Close_combat
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