Enter the Sun table with Ha, in the column for the half of the year and for the limb you brought down to the horizon: lower limb (the usual) or upper. Add the correction with its sign to get the observed altitude, Ho.

The table combines three effects. The air bends the Sun's light, so it looks higher than it is (refraction, subtract). You measured the edge of the Sun, not its center (semidiameter, add for the lower limb). And you are on the Earth's surface, not at its center (parallax, a tenth of a minute).

Magnified. Solid: the Sun where you see it. Dashed: where it really is, lower, because the air bends its light (the gray bar).

Ha: 48°32.5'
Refraction: −0.9'
Semidiameter: +16.2'
Parallax: +0.1'
Main correction (the table): +15.4'
Ho: 48°47.9'

Refraction shrinks as the Sun climbs; at 90° it is zero.

Apparent altitude Ha

January, lower limb, Ha 48°32.5': main correction +15.4'

48°32.5' +15.4' = Ho 48°47.9'

Entering the table with Hs instead of Ha is a common slip; at low altitudes it matters.

The main correction gives Ho