"When we refer to command, it usually signifies divisional or corps commanders," the source told the newspaper. "But if Seoul comes under attack, the top levels of North Korea's regime including [leader] Kim Jong Un could become targets."
The source's comment came after Maj. Gen. Kim Kim Yong-huan, head of operations at the South Korean Joint Chiefs of Staff issued a stern warning to North Korea.
"If North Korea pushes ahead with provocations that would threaten the lives and safety of our citizens, our military will strongly and sternly punish the provocations' starting point, its supporting forces and command," the general was quoted as saying.
North Korea, facing tougher sanctions from the U.N. Security Council for its Feb. 12 nuclear test -- its third since 2003 -- and reacting to the annual U.S.-South military drills currently underway, vowed to cancel the 1953 armistice agreement that ended the 1950-53 Korean War. Its military also threatened to attack the United States and South Korea.
The New York Times said although such statement from North Korea are not uncommon, their tone has gotten bolder lately.
The Chosun Ilbo reported North Korea even threatened to plant its flag atop Mt. Halla on South Korea's Jeju Island off the southern tip off the Korean Peninsula.
"There is the chance of North Korea firing Scud, Rodong or KN-02 short-range missiles or coastal artillery," a military source told the newspaper.
Notable deaths of 2014 [PHOTOS]