The damage is linearly dependent on the attack. The formula is:
Average Damage [SU] = Skill Multiplier [MS] * ATK * (1 + KSH * KU)

Damage reduction is non-linearly dependent on defense. The formula is:
Damage Reduction [SNU] = ZSHT / (600 + ZSHT)

Conclusion: doing more than 4000-5000 protection is not very profitable. Critical damage at 100% ksh is more profitable than attack (gloves are better for crit damage than attack).

20/04/2021

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