an inner surface of the first space 245 and the movement of the pin 230 may be supported by the protrusion 260 the hydraulic pressure is supplied to the first oil path 250 such that a pressure of the first space 245 and the depression 203 is increased accordingly the second tappet 215 moves in an upward direction and then the pin 230 moves to a groove 235 formed at an inner surface of the first tappet 210 the second tappet 215 is in a first state in fig2 that is an upper end face of the second tappet 215 is inserted as much as a third length l 3 from an upper end face of the first tappet 210 inside the depression 203 further the second tappet 215 is in a middle state 267 or a second state 265 according to a supply of the hydraulic pressure an upper end face of the second tappet 215 has an equal height to an upper end face of the first tappet 210 in the middle state 267 and the upper end face of the second tappet 215 has a greater height of as much as l 1 to the upper end face of the first tappet 210 in the second state 265 the variable tappet according to an exemplary embodiment of the present invention has a length l 0 in the first state and a length l in the second state the variable tappet according to the present exemplary embodiment has a.