If the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under paragraph (1), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the day after the day on which one month elapses from the day on which the request for a refund under paragraph (1) was made, and ending on the day on which the decision to pay the refund is made or on the day on which Appropriation of the refund is made (or, if there is a day before that day on which the refund became suitable for Appropriation, ending on that day).