Taliban say killings of kidnapped men were in retaliation for army operation in North Waziristan
Pakistani militants have killed 15 security force members kidnapped close to the Afghan border last month.
Intelligence officials confirmed local reports that the naked bodies of the men had been dumped in the town of Shiwa, in the North Waziristan region.
The Pakistani Taliban said the killings were in retaliation for an army operation that killed several militants, including a prominent commander, in the region on 1 January.
The Taliban alleged that troops also killed a woman and arrested others – "something that was forbidden and illegitimate in Islam as well as against tribal traditions".
The security force personnel killed were members of the Constabulary Corps, a paramilitary force active in the border region with Afghanistan. The men were kidnapped when insurgents attacked a Pakistani security base on 22 December.
In recent months, some militant commanders and intelligence officials have claimed peace talks with the Pakistani Taliban, one of the largest and most deadly militant groups, are under way. But other Pakistani Taliban commanders have dismissed this, and sporadic attacks have continued.
Tribal leaders and analysts speculate that the group is split internally after several years of pounding by Pakistani army offensives and US missile strikes.