The North Korean government has filed a formal complaint to the United Nations regarding the soon-to-be-released film The Interview starring Seth Rogen and James Franco.

The controversial dictatorship takes issue with the film’s main plot line: a CIA attempt to assassinate leader Kim Jong-Un.

• How an Aussie infiltrated North Korea – and filmed it
• British hairdresser feels the wrath of North Korea

The letter, written to UN Secretary-General Ban Ki-moon from North Korea’s Ambassador Ja Song Nam, accuses the US government of “insulting and assassinating the supreme leadership.”

While the letter does not explicitly name the film, the description of the plot points towards the Sony Pictures comedy, due to hit US cinemas in October.

“To allow the production and distribution of such a film on the assassination of an incumbent head of a sovereign state should be regarded as the most undisguised sponsoring of terrorism as well as an act of war,” the letter states.

Mr Ja threatens “strong and merciless countermeasure” should the US administration proceed with the screening of the film.

  North Korea’s Letter to UN

Rogen, who directed and stars in the move, has responded to the letter on Twitter, making light of its hostile content.

People don’t usually wanna kill me for one of my movies until after they’ve paid 12 bucks for it. Hiyooooo!!!

— Seth Rogen (@Sethrogen) June 25, 2014

However, North Korean leadership is taking the matter seriously, describing the movie as “a kingpin of international terrorism and its cesspool”.

Does North Korea have a right to complain? Watch the trailer below and decide for yourself: