What is this breed? ANSWER per Sherry Black Corgi. We can't see if this puppy has a tail, but if it has a tail, it is a Cardigan Corgi. If no tail, then it is a Pembroke Corgi. I have a 3 yr old Cardigan Corgi and she is tri-colored like this puppy.
If you see your Corgi wink, its not a cute thing. They are prone to eye problems like getting their cornea scratched. Get the vet to check. Look often for mattering in the corner of the eyes! Bless em they cannot talk!