It all depends on your terminology. It is easy to create your home office this way. However you choose to define it, a corner table works in a lot of locations. A corner table, situated in the corner of a room can be easily partitioned off with acoustic panels or something similar.

You can also add furniture to the room. Ideally an office desk will be set in a corner.

It does not have to be shoved against the corner wall but it may sit out from the walls and the corner. You can put the corner desk back in the corner of a room and still have access to the room. A corner desk is quite similar to an L shaped desk.

Perhaps the leg of the corner desk is a bit shorter than the arm of an L shaped desk. Ideally a corner desk would make a good start to a home office. Or a corner office table may have an equal length for the table and the leg so it appears to be one half of a square.

The form of this type of desk, however, indicates it should be used in a corner.

A corner office desk needs the proper location to truly be efficient.