Both [s] and [ɵ] in English and the pronunciation of ‘스’ in Korean have [스] in common as phonetic symbols in HMJ phonetics. Because their original sound is [스] ‘equally’. The difference among them is that their articulate point, articulate method, etc. are different from one another respectively.
In HMJ phonetics an articulate point, an articulate method, etc. are described saparated from a phonetics symbol(s). Because an original sound(s) is the most important in a certain sound.
– in the thesis of ‘Hoon Min Jung phonetics the second edition’