HI @Keun-Ho Kim
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Please refer to the below article which will transfer the subscription to a different owner including the roles.
Refer: https://learn.microsoft.com/en-us/azure/cost-management-billing/manage/billing-subscription-transfer
Important points to be Noted before doing this: -
Before you transfer billing ownership for a subscription, read Azure subscription and reservation transfer hub to ensure that your transfer type is supported.
If you want to keep your billing ownership but change subscription type, see Switch your Azure subscription to another offer. To control who can access resources in the subscription, see Azure built-in roles.
If you're an Enterprise Agreement (EA) customer, your enterprise administrator can transfer billing ownership of your subscriptions between accounts.
Only the account administrator of an account can transfers ownership of a subscription.
When you send or accept a transfer request, you agree to terms and conditions. For more information, see Transfer terms and conditions.
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