If you log into your account at PlayNC, there is a link to download the game client onto your computer.
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I don't understand why you would need a new serial code. Have your brother change the billing information to your billing information, and you should be all set. You'd even get to keep all of your characters.
Serial codes are one-time deals. Once one is used, it cannot be used again. The only way to get a new one is to purchase the game again. There is no way around that if you want a full account (well, unless you're given a code by somebody else that bought it).
The client is just the game itself, and has nothing to do with whether you have a valid serial code or not. You could quite literally download the game client, update it, go into the game, and not be able to access it because you don't have a valid login.
If you are going to start a brand new account, you will need to buy a new serial code.
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Why on earth would you close your account? You want to lose 2 years of Vet Rewards and any characters you created? If I am supposing right, you are thinking to start a new account with the old codes? This (as has been stated) won't work.
Just login to the Plaync Master Account that your CoX account is connected to and change the billing info and email address for Game email updates. Done.
Unless you really wanna lose all of the aforementioned...
Just to add: 'transfering' an account is a legal matter and not allowed by NCsoft, BUT so is 'sharing' an account. And okay, the RL name on the account will be your brother's name... big deal. As long as you control the account; it's yours.
Heck, my wife's account was originally my son's account. He stopped playing and gave it to his mom as a gift (Vet Rewards, etc.) . Recently he started playing again, and now we have three accounts. He wasn't going to take his gift back of course. And I pay for all three, but only one account is in my name.
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But when I asked about changing the account name, the GM told me it wasn't allowed, and directed me to make a new account.
Also to clarify, which I should have mentioned earlier, said brother passed away.
I'm sorry to hear that. 
Do you have all the NC logon info? Because you should be able to just change it to your info, if you do. If not... I don't know if they *can* do anything for you there.
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So, my brother has stopped playing and he doesn't want to play it anymore.
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I'd say this is why people didn't quite understand.
Sorry to hear about your brother.
The GM is correct that is technically not allowed for an account to be transferred from one person to another. As someone else mentioned, neither is account sharing. However, both do happen and there's really no incentive for NCSoft to try to identify people who have done so as long as no money is changing hands.
If someone has the username and password to logon to an account started by someone else, there's nothing stopping them from changing the billing info to their name, in essence taking over the account. A GM will never advise anyone to do that since it's against the EULA, but the chances of suffering any adverse consequences for doing so are very, very slim.
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I don't really care about having to start over, it's just a game. I can get the vet rewards again (Provided the game lasts that long anyways...)
I just don't think it's fair to tell me that account transferring is against the rules, then to tell me to go buy another serial code. I already own the game, there's no reason I should have to buy it again. I've sent a ticket to support about the serial code, though I'm currently awaiting a response.
The thing is that each game code is *permanently* attached to an *account*. They are *not* transferrable. I would still say, if you know the account info, just change it to your billing preference and let that be that.
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But when I asked about changing the account name, the GM told me it wasn't allowed, and directed me to make a new account.
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Changing the Name in the Account Profile is not allowed, but all of the other billing information can be changed. It is not unusual to have one name in the Account Profile, and a different name in the Billing Summary. Since you are already able to login to NCsoft Account Management, there is no reason to make a new account.
Actually, there wasn't any need to get Support involved. Just make the address and billing changes and you're set.
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Also to clarify, which I should have mentioned earlier, said brother passed away.
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Wow. Sorry to hear that. I realize that it might be uncomfortable to have your brother's name staring at you, but in time I think it could instead be a rather nice tribute to him.
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But when I asked about changing the account name, the GM told me it wasn't allowed, and directed me to make a new account.
Also to clarify, which I should have mentioned earlier, said brother passed away.
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My condolences. As stated by another; it's not a bad thing knowing you're playing 'his' account; it is a way to keep him with you.
But again, you needn't have gotten Support involved... truly. Do as I said; change the billing to your name (perfectly doable, allowable, and done by thousands), change the email (again doable, allowable, and done by thousands). THAT is how one transfers a PlayNC account.
You will never have a problem unless... Matt Miller rings your doorbell and asks to see your driver's license to verify your account info. THAT might be a problem. 
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Okay, so I have been playing this game for about 2 years now, me and my brother both shared an account. We both took turns playing. So, my brother has stopped playing and he doesn't want to play it anymore. I wanted the account to be tranferred over to me, but then PlayNC told me that it Violated the user agreement to change ownership. So they told me to make a new account.
So, I did, and I set up a new account. There's only one problem... I can't re-use a game serial code.
Now, I've heard that you can download the game client if you already have an account, but I can't seem to find it. The only way to get another serial code I see is to buy the game again online.
Do I have to buy another serial code for a new account, even though I already own the game? Or is there some way I can get another serial code for free, since I already own the game?