The apparent flattening of sunrise and sunset is due to atmospheric refraction.
True
The apparent flattening of the sun’s disc at sunrise and sunset is due to the atmospheric refraction. If the sun is low above the horizon, the optical path of the light through the atmosphere is very long, and the atmosphere usually has a layered structure. Refraction of the light by these layers can cause the sun's disk to be deformed, flattened or distorted.