Takes place just after Tsunade becomes Hokage however Kakashi and Sasuke went along with Jiraiya and Naruto on their mission to find her, Itachi and Kisame never came to the leaf village so Naruto and Sasuke are still friends.

"NARUTO!" Iruka yelled as he pulled Naruto and Sasuke apart from each other, the classroom was a mess and worse some of it looked slightly burnt. Iruka turned with one ninja under each arm and nearly fainted when he saw the damage Sasuke's fireball had done to the wall.
"What is the meaning of this?!" He yelled
"What do you mean Iruka-sensei?" Naruto hurriedly said "We were just having a friendly sparring match"
"Shut up idiot" Sasuke snapped "We both know that you started this with that water balloon!"
"What are you talking about?" Came the angry reply "You just attacked me for no reason!"
"No reason! You threw a water balloon after me and thought that you'd get away with it?"
"I never threw anything!"
At this point Iruka had had enough and yelled for them both to be quiet in a tone of voice that Naruto knew only too well. "I've had enough of you two fighting at every opportunity, and aren't you meant to be finding that cat Tora?"
"Yeah but the moron over there was useless at helping us find it so I went and started looking alone, it's not my fault he followed me to play such a childish prank" Sasuke mumbled arrogantly
Iruka was seeing almost seeing red as he set the two on their feet in front of him, "So to recap, you abandoned your team, you got distracted from your mission, you attacked a teammate and almost demolished one of the academy walls?"
Naruto nodded sheepishly, he hated being lectured by Iruka-sensei but he was more worried about what usually followed his lectures. Sasuke on the other hand sighed and said in his most arrogant tone "Yeah we did what's the big deal?".
"Naruto you know the drill but I think this is Sasuke's first time" Iruka pulled out a chair and sat down as Naruto exclaimed "Oh come on Iruka-sensei please don't! I'll go back and find that cat in record time and I'll even rebuild the wall just please don't" His tone got Sasuke's attention, "Don't do what?"
"Naruto. Nose. Corner. Now." Was the reply to Naruto who hung his head and went to stand in the corner of the room with his nose touching the wall. "What are you doing Iruka?" Sasuke exclaimed as Iruka pulled him towards him "What a number of people should have done a long time ago" Iruka grunted back as he lowered Sasuke over his knee. "Hey you can't spank me!"
"Oh really? From where I'm sitting it looks as if I can" With that Iruka slapped his hand down onto Sasuke's raised butt, he began to rapidly spank Sasuke's shorts covered butt. Sasuke gasped in pain and kicked his legs furiously as Iruka carried on the relentless campaign against Sasuke's bottom.
Sasuke desperately reached back with his free hand but Iruka just grabbed it and pushed it up into the small of his back without missing a beat. After two or three minutes of spanking Iruka decided that since it was Sasuke's first spanking that he would stop and lifted the red-faced Uchiha to his feet. "Now go and replace Naruto in the corner" Iruka ordered. Sasuke however was still, despite the fact that he had just been spanked, an Uchiha. "Fuck you Iruka, I'm out of here!" He turned and ran towards the gap in the wall; just as he reached the gap he felt an iron grip on his collar.
"Bad idea Sasuke" Iruka said in a cold voice as he dragged the squirming Uchiha back over to the chair and pulled Sasuke back across his lap. Throughout this Naruto listened with a smirk on his face, finally Sasuke was getting it as well, the feeling was tempered by the knowledge that it would be his turn next. Sasuke was worried by Iruka's tone and his fears were realised as he felt his shorts being grabbed by the waistband. "Dammit Iruka no!" Sasuke cried as his shorts were lowered to his ankles exposing his briefs, Iruka didn't reply but just raised his hand and resumed spanking Sasuke. He concentrated on Sasuke's sit-spots alternating left and right for another few minute until.
Sasuke gritted his teeth for the first few blows but without the protection of his shorts he began to yelp and cry out at every spank until he felt tears form in his eyes, thankfully Iruka stopped before they fell. Sasuke sighed in relief but stopped sharply as he felt his briefs being lowered to join his shorts, he wined and began to feebly struggle again, Iruka reached over to his desk and took a wooden ruler from the top while also shifting Sasuke over to one of his legs so that the other could trap his legs. "Now Sasuke you get to taste how much I dislike swearing, disobeying me and disrespect" He quietly said then raised the ruler high and smacking it down onto Sasuke's unprotected buttocks.
Sasuke yelled in pain as any hope of stoically taking his spanking evaporated with the line of fire that was ignited by the ruler, he opened his mouth to yell again as the tears began to fall from his face.
Iruka snapped the ruler down again and again with four straight across them with a fifth diagonally forming a kind of gate pattern, he repeated this twice once on each side to form an x in the centre of Sasuke's bottom. Iruka lowered the ruler and rubbed the crying Genin's back for a few seconds then helped him to his feet, Sasuke's hands immediately went to his burning bottom but Iruka grabbed his hands and held them above his head. "Now Sasuke I want you to go over and take Naruto's pla-"

Sakura paused the recording and got up to grab a drink from her kitchen. She glanced at her shelves of recordings and wondered which she would watch next, she smirked evilly as she remembered capturing the one of Sasuke's first spanking, she had been sitting in the tree outside with her camera as the event had unfolded and from then on she made it her mission to record any and all spankings given around the village from the parental spankings of Iruka and Naruto to the ones that she herself regularly gave to Sasuke in both fun and punishment. She looked over at the sleeping Uchiha who was lying in her bed with a bright red butt; this time had been a punishment as she had caught him taking pictures of Hinata changing, she suspected that the time he had spent with Jiraiya, Kakashi and Naruto on their last 'research trip' had caused some of the three perverts influence to rub off on Sasuke. No matter, she thought as she sat back down next to him, she'd have him back to his normal self soon however as she looked over at her 'equipment' draw and stroked Sasuke's sleeping head. Oh he had no idea what was in store for him tomorrow but for now she settled down to sleep deciding to watch the rest of the recording tomorrow night.