[GPU] Fix gemm_tiled_opt kernel bug for tile_n_size 32 (openvinotoolkit#23776)

### Details:
- Fixed crash and accuracy issue for n_tile_size 32 + transposed input
for static shape
- Fixed gemm_tiled_opt test to apply more various combinations & added
more TCs

### Tickets:
 - 137358

Author: yeonbok

src/plugins/intel_gpu/src/kernel_selector/cl_kernels/gemm_tiled_opt.cl

@@ -412,16 +412,12 @@ KERNEL(gemm_tiled_opt)(
                     c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_read[subtile_k_id], simd_local_id)),
                                          b_tile[subtile_k_id * SIMD_WIDTH + simd_local_id], c_tile[dot_id]);
     #else // TILE_K > SIMD_WIDTH
-                #if IS_DYNAMIC && B_VEC_SIZE > 1
-                    #if TRANSPOSE_INPUT1 == TRANSPOSE_Y_LAST
+                #if B_VEC_SIZE > 1 && TRANSPOSE_INPUT1 == TRANSPOSE_Y_LAST
                     MAKE_VECTOR_TYPE(INPUT1_TYPE, B_VEC_SIZE) b_tile_tmp;
                     unroll_for (uint b_elem = 0; b_elem < B_VEC_SIZE; ++b_elem) {
                         b_tile_tmp[b_elem] = b_tile[b_elem][simd_local_id];
                     }
                     c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_read, simd_local_id)), b_tile_tmp, c_tile[dot_id]);
-                    #else
-                    c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_read, simd_local_id)), b_tile[simd_local_id], c_tile[dot_id]);
-                    #endif
                 #else
                     c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_read, simd_local_id)), b_tile[simd_local_id], c_tile[dot_id]);
                 #endif
@@ -464,7 +460,15 @@ KERNEL(gemm_tiled_opt)(
         // Tile C calculation for TN, TT cases
         unroll_for (uint dot_id = 0; dot_id < tile_m_iterations; dot_id++) {
             unroll_for (uint simd_local_id = 0; simd_local_id < SIMD_WIDTH; simd_local_id++) {
-               c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_tile[dot_id], simd_local_id)), b_tile[simd_local_id], c_tile[dot_id]);
+            #if B_VEC_SIZE > 1 && TRANSPOSE_INPUT1 == TRANSPOSE_Y_LAST
+                MAKE_VECTOR_TYPE(INPUT1_TYPE, B_VEC_SIZE) b_tile_tmp;
+                unroll_for (uint b_elem = 0; b_elem < B_VEC_SIZE; ++b_elem) {
+                    b_tile_tmp[b_elem] = b_tile[b_elem][simd_local_id];
+                }
+                c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_tile[dot_id], simd_local_id)), b_tile_tmp, c_tile[dot_id]);
+            #else
+                c_tile[dot_id] = mad((INPUT0_TYPE)(sub_group_broadcast(a_tile[dot_id], simd_local_id)), b_tile[simd_local_id], c_tile[dot_id]);
+            #endif
             }
         } // Tile C calculation for TN, TT cases end
 #endif // !TRANSPOSE_INPUT0