Research has been conducted on acoustic metamaterials that control the transmission characteristics of reflected and refracted waves using phase delay by resonators. Using one-dimensional theory, the phase delay equations for the 1/4 wavelength and Helmholtz resonator are presented. These one-dimensional analysis results are compared with the results predicted by three-dimensional FEM. The advantages and disadvantages of 1/4 wavelength and Helmholtz resonator were confirmed in implementing phase delay. An acoustic metamaterial with a refraction angle of 30° was manufactured using multiple tubes and then the sound pressure distribution was measured. A relatively large sound pressure was measured at the target position of 30°, which was compared with the 3D FEM analysis results. Simulations confirmed that a phase delay range closer to 2π was more effective in refraction, but varying the number of resonators was found to have minimal impact on which additional research is needed for generalization.