Manifold with corners, without its corners

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I'm working on Lee's Introduction to Smooth Manifolds Problem 16-8:

Suppose $M$ is a smooth manifold with corners, and let $\mathcal{C}$ denote the set of corner points of $M$. Show that $M \setminus \mathcal{C}$ is a smooth manifold with boundary.

I know that from the topological point of view, manifolds with corners and manifolds with boundaries are the same thing but I can't understand why this (the problem) has to be proven.

In a manifold with corners we also have boundary charts, ¿do these work for boundary charts looking at $M$ as a manifold with boundary?

¿Does the boundary need to be non-empty?

Any idea to solve the problem is useful.