It is a crossover work that depicts an encounter between Batman, the original crime fighter and a man who takes an oath of unkillability, and Punisher, a private executioner who breaks the tradition of crime fighters since Batman and kills bad guys all the time. The first part was first published by DC Comics, followed by the second part by MARVEL Comics.
In Japan, Shogakukan Productions released a Japanese version that combined both in 1996. LAKE OF FIRE (from DC Comics). DEADLY KNIGHTS (from Marvel Comics).The Ultimate Crossover(History of DC & Marvel Crossovers). We do not mark merchandise values below value or mark items as "gifts" - Japan, US and International government regulations prohibit such behavior. Thank you for your understanding.