31 CFR §510.311

1. (a)The state and the Government of the Democratic People's Republic of Korea, as well as any political subdivision, agency, or instrumentality thereof;
2. (b)Any entity owned or controlled, directly or indirectly, by the foregoing, including any corporation, partnership, association, or other entity in which the Government of North Korea owns a 50 percent or greater interest or a controlling interest, and any entity which is otherwise controlled by that government;
3. (c)Any person that is, or has been, acting or purporting to act, directly or indirectly, for or on behalf of any of the foregoing; and
4. (d)Any other person determined by OFAC to be included within paragraphs (a) through (c) of this section.