South Korea has again strongly rejected claims by Tokyo that Seoul exported strategic items it got from Japan to North Korea.
Seoul's trade ministry said on Thursday that Japan's allegations are groundless.
It said South Korea has strict trade control systems and Japan should give evidence to support its claims.
Tokyo has claimed that Seoul illegally sent the North strategic materials from Japan, like hydrogen fluoride, which can be used in chemical weapons.
The ministry said those materials were shipped to Vietnam or UAE, not North Korea or any other countries under UN sanctions.
It also confirmed that working-level officials from South Korea and Japan will hold talks in Tokyo on Friday on Japan's export restrictions.