South Korea's defense ministry on Friday reaffirmed its commitment not to provide Ukraine with lethal military support, responding to a news report that Seoul is working on a "confidential" arms deal with Washington on the exports of artillery shells for use by Ukraine in its war against Russia.

According to the Wall Street Journal, which cited unnamed US officials, the US plans to buy 100,000 rounds of 155mm artillery from South Korea for delivery to Ukraine.

South Korean Defense Minister Lee Jong-sup and his American counterpart Lloyd Austin agreed "in principle" to proceed with the artillery deal during their talks earlier this month, it added.

Lee's ministry said that consultations are under way between the US and a South Korean firm to that effect in a bid to make up for the shortages of 155mm ammunition in the US stockpile.

But the allies are having related talks under the premise that the materials will be used by the US, it added in a press statement.

There is no change in the South Korean government's commitment not to supply Ukraine with lethal weapons, the ministry said.