Pyongyang, Dec 5 (IANS): North Korea on Monday criticised South Korea for imposing unilateral tax sanctions in addition to the recent UN resolution and accused its southern neighbour of aggravating the conflict.

A spokesperson of Pyongyang's National Reconciliation Council said such actions will only aggravate the conflict with the North and lead to Seoul's ruin, Efe news reported.

It said the spokesperson described Seoul's sanctions on individuals and entities as "a chimera" since it would never succeed in its aim of isolating the regime.

North Korea also took umbrage at Seoul including supreme leadership bodies and senior party and state officials in its sanctions list, according to the statement.

Seoul on Friday drafted a blacklist, featuring names close to Kim Jong-un on grounds they were associated with the regime's nuclear weapons program and were instrumental in sourcing foreign funding for it.

The US and Japan have also passed similar unilateral measures to complement the UN resolution issued by the Security Council as punishment for Pyongyang's fifth nuclear test conducted in September.

The resolution imposes a ban on sales of coal from North Korea and certain materials, including copper and silver, besides other trade restrictions.

South Korea on Monday highlighted the key role of China in enforcing the UN sanctions and urged Beijing to exercise its responsibility in implementing them rigorously, said Seoul spokesperson.

The sanctions are aimed at arm twisting Pyongyang to abandon its nuclear development program.

Previous sanctions have failed as Kim Jong-un's regime considers nuclear development as the main pillar of its defence.