The sun is seen on the horizon a little before sunrise.

Explanation

(1) The earth is surrounded by an atmosphere which is denser near the surface of the earth. When the rays of light from the sun enter the earth's atmosphere from outer space, they travel from a rarer medium to a denser medium. Hence, they bend towards the normal on refraction.
(2) Hence, even when the sun is below the horizon while rising or setting, its rays reach us due to refraction and it appears to be on the horizon. Therefore, the sun is seen on the horizon a little before sunrise as well as for some time even after sunset.