The Korean Central News Agency (KCNA) said in a commentary Wednesday that the Democratic People's Republic of Korea (DPRK) will conduct a thorough investigation into the "Cheonan" incident.
It said results from a South Korean investigation into the incident could not convince the international community.
The commentary said the United States launched a war against Iraq after fabricating that Iraq had weapons of mass destruction, but such kind of trick won't work on the DPRK.
On March 26, South Korea's 1,200-ton frigate "Cheonan," with 104 crew members onboard, went down off the South Korean island of Baekryeong due to an unexplained explosion. Forty-six sailors were killed.
Seoul said after completing an investigation that the warship was torpedoed by the DPRK, which has denied its involvement in the incident.
On May 20, a spokesman for the DPRK National Defence Commission issued a statement to reject the claims of South Korea and proposed to send an inspection team to South Korea to verify material evidence. But that request was rejected by Seoul.
On June 4, South Korea formally referred the case to the UN Security Council.