I will prove inductively that for all $N>1$ there exist a set of $N$ distinct positive integers satisfying the condition.
For $N=2$ we have the set ${2,4}$.
Suppose we have the set $ {a_1, ..., a_N} $ and let $P=\prod_{i=1}^{N} a_i*\prod_{1\leq i<j \leq N} (a_i-a_j)^2 $
Now for the inductive step $N->N+1$ choose the following set of $N+1$ numbers: $a_1+P,..., a_N+P, P$. It is trivial that all $N+1$ nunmbers are distinct.
Obviously we have that $(a_i+P)-P=a_i$ divides both $a_i+P$ and $P$ for all $1 \leq i \leq N$ beacuse of the choice of $P$.
Also we have that $(a_i+P)-(a_j+P)=a_i-a_j$ which also divides both $a_i+P$ and $a_j+P$ for all $1\leq i<j \leq N$ because of the choice of $P$ and the inductive ypothesis.
Hence, from induction the proof is completed.