"The hacking into the SONY Pictures might be a righteous deed of the supporters and sympathizers with the DPRK," the spokesperson was quoted as saying by Korean Central News Agency.
The spokesperson noted that North Korea did not even know where in the United States Sony Pictures headquarters were located or why it was targeted by the cyberattack.
On November 24, Sony Pictures Entertainment (SPE) was attacked by a group of hackers called Guardians of Peace, with the company shutting its online resources.
According to media reports, credit card numbers, salary figures and personal passwords were among the stolen data, in addition to leaked footage of the films that have not yet been released in theaters.
This latest attack continues a series of other network hacks that have affected the company.
Following the incident, Sony said it was launching an investigation into the attack that could take up to three weeks.
Speculation concerning North Korea's involvement in the cyberattack has arisen amid the country's dissatisfaction with Sony's upcoming film "The Interview". The film involves characters hired by the CIA to assassinate the North Korean leader, according to IMDb.
The Policy Department of the National Defense Commission spokesperson said that the movie was "hurting the dignity of the supreme leadership of the DPRK".