An apparatus and method for forming a write-once non-volatile memory cell. In this case, to relive the 256 KB-memory as a 192 KB-memory not including the defective memory block of 64 KB, identification information identifying the defective memory block is stored in a relief condition storing unit, an address sent from an address bus is changed according to the identification information, and a changed address is input to a decoder of the memory cell array. A handle is provided to facilitate operation. Each of the plurality of contacts on the top portion may be coupled to one of the plurality of wires and to one of the plurality of contacts on the bottom portion. After the group of instructions has been committed, the tag value may be freed so that it can be re-used on a second group of instructions.