The time of sunset is defined in astronomy as the moment when the trailing edge of the Sun's disk disappears below the horizon. Near to the horizon, atmospheric refraction causes the ray path of light from the Sun to be distorted to such an extent that geometrically the Sun's disk is already about one diameter below the horizon when a sunset is observed.
Answer this question, making sure that the answer is supposed by the text: is sunset when the sun starts to set?
no