They're under the valve cover on top of the motor. You will have to dig to get to them.
They're straight down, under the black cap and between the two cam halves, like on any other DOCH engine. You have to remove the throttle body intake hose from the air box, disconnect the throttle linkage, remove the black cover, then remove the coil packs. You'll also need at least a 6" extension on your spark plug socket. Make sure it has the rubber ring to grasp the spark plug.
This isn't a hard job once you remove the top intake tube leading into the throttle body. You can reuse the throttle body gasket. It's metal, so don't throw it away or worry about buying a new one.
Jim Grant's Tech Tips `02 Kia Sportage, Where Are The Spark Plugs? Q: I own a
remove the intake pieces over the valve cover .the plugs are under the black cover
Easy fix, remove the spark plugs dry everything off. Then go to autozone and get a new valve cover gasket and replace it. This will solve the problem. By the way replace the 4 spark plugs at this time save you having to do it at some other time.
if you have 2.4l dohv engine, remove the intake tube ,then there is a rectangle black cover with 4 bolts,take that off and you will see spark plugs under it with deep shafts to the plugs.
They are located in the top of the head, thru the center of the valve cover. Not so easy to get to.
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if you have 4 cylinder , 4 plugs if you have 6 cylinder , 6 plugs
Please refer to my contributions (Iain01) on this subject, posted on 5th May 2007.