Dalida, Alain Delon – Paroles, paroles

유성유기[ʀ]
(종성)ㄹ-ㅎ(초성)
무성무기[x] ㆅ french ʁ 흐[χ] 무성유기
(종성)ㄹ-ㆆ(초성)
유성무기[r]

불어사전의 발음기호 ʁ는 무성음일때 ㆅ/흐, 유성음일때 ㅀ/ㅭ 로
총 4가지 realization이 있다고 생각하면 이해가 쉽다.
正音표기시 ㅀ/ㅭ는 앞음절 종성+뒷음절 초성 위치로 나눠들어가기도 한다.

The French rhotic has a wide range of realizations: the voiced uvular fricative [ʁ], also realised as an approximant [ʁ̞], with a voiceless positional allophone [χ], the uvular trill [ʀ], the alveolar trill [r], and the alveolar tap [ɾ]. These are all recognised as the phoneme /r/, but [r] and [ɾ] are considered dialectal. The most common pronunciation is [ʁ] as a default realisation, complemented by a devoiced variant [χ] in the positions before or after a voiceless obstruent or at the end of a sentence. See French guttural r.

– wikipedia ‘French phonology‘