Severe wall thinning is found on the tube of a low-pressure evaporator(LPEVA) module that is used for a heat recovery steam generator(HRSG) of a district heating system. Since wall thinning can lead to sudden failure or accidents that lead to shutdown of the operation, it is very important to investigate the main mechanism of the wall thinning. In this study, corrosion analysis associated with a typical flow-accelerated corrosion(FAC) is performed using the corroded tube connected to an upper header of the LPEVA. To investigate factors triggering the FAC, the morphology, composition, and phase of the corroded product of the tube are examined using optical microscopy, scanning electron microscopy combined with energy dispersive spectroscopy, and x-ray diffraction. The results show that the thinnest part of the tube is in the region where gas directly contacts, revealing the typical orange peel type of morphology frequently found in the FAC. The discovery of oxide scales containing phosphate indicates that phosphate corrosion is the main mechanism that weakens the stability of the protective magnetite film and the FAC accelerates the corrosion by generating the orange peel type of morphology.