Gypsum corner tape is a paper or fiberglass tape that is used to reinforce the corners of drywall and plaster walls. It helps to prevent cracks and damage from forming, and it also creates a smooth, finished surface.
Corner tape is typically applied to the inside corner of a wall, after the drywall or plaster has been installed. The tape is then embedded in joint compound and allowed to dry. Once dry, the joint compound is sanded smooth, and the corner is ready to be painted.