(1) A taxpayer may transfer to another person the rights to the national tax refund as prescribed by Presidential Decree. <Amended on Dec. 31, 2019>
(2) When the transfer of rights to the national tax refund is requested, if the transferor or transferee has national taxes and forced collection charge to pay, the head of a tax office shall appropriate such national taxes and forced collection charge, and the remaining amount shall be transferred without delay upon request. <Newly Inserted on Dec. 31, 2019; Dec. 22, 2020>[This Article Wholly Amended on Jan. 1, 2010][Title Amended on Dec. 31, 2019]