A penalty kick is awarded when a defender, while within his own penalty area, commits a penal foul (normally punishable by a Direct Free Kick) against an attacker or against the Spirit of the Game.
There are 10 penal fouls that are punishable by a direct free kick:
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Because offisde is determined not only by the line of defenders but where the ball is. As long as the player is outside of the 18 yard box during a goal kick, they are not offisde due to the ball being inside the box.
the ball goes out along the goal line of one team after someone from the opposing team has touched it
A goal kick is awarded to the defense when the ball completely exits the field across a goal line and was last touched by an attacker.