In this paper, we applied the circuit synthesis theory of filters to the design of transmission-type metasurface cells and arbitrarily designed the amplitude and phase of the transmission and reflection by adjusting the resonant frequency and coupling coefficient. In addition, we successfully designed the phase of the unit cell by using the frequency conversion of filter theory. Moreover, we designed a refractive transmission-type metasurface plate with a novel cell structure that reacts to both polarizations. The prototype operated at the desired refraction angle, confirming the design theory.