in FACT is,
I don't know where you get the 3kts from in your post & no, you don't fly bug speed +3 (or anything else for that matter!).
Half the headwind is your example is 4kts. So you would expect to set 130(Vref) + 4, or 134kts. However the minimum to be set is Vref + 5, so you must set 135kts. You then fly that speed.
In short -
*You add the correction to Vref - not to Vref +5.
*The minimum correction is 5kts & the maximum correction is 20kts, regardless if the actual correction turns out to be less or more than these amounts.
*You then fly the bugged speed, not a speed above it. The bugged speed has the corrections built in & there is no need to carry any more.