Spend 60K sa Onkyo 838 (big fan of Onkyo 8 and 10 series although I had to deal with some issues - na hopefully ay solved na ng Onkyo sa latest models). I think SVS sub would cost you at least 30K? (check with Mike C).
That leaves you 60K for 5 speakers - sufficient leverage I think for good tall-boy fronts and center. Maluwag ang 24sqm so kailangan mo ng power. Puedeng tipirin ang surrounds IMO. I know you have been shouting at us to give you very specific models pero kung sa speakers, wala rin ako mabigay. But with that budget, you should have nice options already. I just don't know kung gaano kataas ang level that would satisfy you.
Room treatment is a separate budget ne?
What's your current HT system if I may ask? And Im wondering, you are considering a 300K set of speaker (only) pero 150K ang budget sa full HT equipment?
Actually, maganda na yang 150K budget for HT...wag kalang makikinig sa ubod ng mahal ng mga HT set-up because marami pang mas mahal or imamahal.
But that's coming from someone na nanonood lang ng downloadable stuff - at the highest available quality though - hindi nga lang ma-decode ng current AVR ko ang ATMOS
.