Your question has been answered.
If you look up on one of Steam's FAQ, it states:
"You can not transfer your games to a different account
Steam Support will not release your CD Key(s) to be used on other accounts. Do not register retail products or purchase new Steam subscriptions on a VAC banned account.
If you choose to purchase a new copy of the game, please register it or install it under a newly-created Steam account. Prior to installing, remove all cheats from your system - if you do not know how or where the cheats were installed, you may want to consider reformatting your hard drive(s) and starting over with a fresh installation of your operating system."