When it comes to cross-ups in the corner, The King of Fighters XIV tends to handle things in the traditional way: by not allowing them. This is in contrast to the Street Fighter series which has allowed them since Street Fighter IV.
However, it seems that there are still ways to be able to cross-up your opponent in the corner. It seems that certain normals will move a character’s pushbox (the main hit box that determines the physical boundaries of a character) far enough forward that they can be crossed-up while doing them.
In a post on the Shoryuken forums, AmedoS310 put together a bunch of videos showing some of these moves that enable cross ups in the corner. While aren’t sure if these are intentional–and whether or not these’ll be fixed in a future patch–knowing how to identify these normals could lead to another dimension to KOFXIV’s corner game.
Kyo crouching C.
Kyo close B.
Benimaru far B.
Benimaru crouching D.
Iori close C and far C.
Of course, these are just some of the moves with these properties. AmedoS310 lists a few more in the forums and there a bound to be a few others that have yet to be discovered as well.
Source: Shoryuken Forums