In the New Testament, it seems as though Paul normally refers to the Father as "ho theos" and the Son as "kurios" particularly when the Father and Jesus appear in the same verse or context.
In Paul’s mind, in titles "theos" and "kurios" a religious context, both were two equal descriptions of deity. This is especially seen when one considers that the very term used to translate the Tetragrammaton (i.e., the Divine Name, "Yahweh", “LORD”) in LXX was kurios . Reformed theologian B. B. Warfield (1988: 220) comments on the way Paul used the two terms:
In the Text 1 Cor 8:6 BSB
yet for us there is but one God, the Father, from whom all things came and for whom we exist. And there is but one Lord, Jesus Christ, through whom all things came and through whom we exist.
If one argues that this proves that the Father alone is God, won't it also prove that Jesus alone is Lord?
However, doesn't that all disappear when we understand how Paul uses the terms?