North Korea has named South Korea’s presidential office and government buildings as its primary targets.

The statements from the North's Supreme Command of the Korean People's Army Tuesday evening came in response to joint training exercises by South Korea and the U.S. simulating attacks on top Pyongyang officials.

The North said the training was aimed at toppling the Pyongyang regime and was an act of extreme aggression.

It pledged to launch preemptive strikes on the U.S. and South Korea if units expected to be used in attacks on Pyongyang "provoked the dignified supreme headquarters even a bit."

North Korea named South Korea’s Cheong Wa Dae and government buildings as its primary targets and U.S. military bases in the Asia Pacific and the U.S. mainland as secondary targets.

The North asserted it had the latest weaponry to attack the continental U.S. at any time and anywhere.

The comments repeat similar ones by the North in 2013 after its third nuclear weapons test, when the North declared a state of emergency to apparently protest U.S. sanctions.

In response to the North's latest statement, Seoul's top office warned Pyongyang against unacceptable provocative words.

Presidential Spokesman Jeong Yeon-guk made the remarks during a regular media briefing on Wednesday, stressing that the North will be fully held accountable for all situations that arise following the statement.