Represent a cell colour by \(0\) for white and \(1\) for black. If rows are switched according to variables \(r_i\in\{0,1\}\) and columns according to variables \(c_j\in\{0,1\}\), then the colour of cell \((i,j)\) is \(r_i+c_j\pmod2\).
For the rectangle corners \((i,j),(i,l),(k,j),(k,l)\), the sum of colours is
\[(r_i+c_j)+(r_i+c_l)+(r_k+c_j)+(r_k+c_l)\equiv0\pmod2.\]
Thus the number of black corners is always even.
Now prove the converse. Let a colouring \(a_{ij}\) have this property. Set \(r_i=a_{i1}\) for every row and \(c_j=a_{1j}+a_{11}\) for every column. Applying the rectangle condition to rows \(1,i\) and columns \(1,j\), we get
\[a_{ij}+a_{i1}+a_{1j}+a_{11}\equiv0\pmod2.\]
Hence \(a_{ij}=r_i+c_j\pmod2\). Therefore it is enough to switch all rows with \(r_i=1\) and all columns with \(c_j=1\). The colouring is reachable.