During the process of the airborne synthetic aperture radar (SAR) system platform in space, platform attitude deflection is inevitable. However, large attitude deflection angles are unacceptable for polarimetric calibration using point targets, especially the dihedral, which is very sensitive to the pointing angle of the radar. To mitigate the impact of attitude angles on calibration accuracy, attitude compensation of the corner reflector is necessary during the calibration process. The conventional approach to attitude compensation typically maps the three-dimensional attitude angle information to the one-dimensional polarimetric orientation angle (POA) information. However, the reduction of dimension inevitably results in information loss, leading to errors that affect calibration performance when the attitude angle is large. In order to ensure the accuracy of point target calibration, this paper proposes a novel point target compensation method based on the reflection theory of electromagnetic waves. This method is based on three-dimensional attitude angle information and has higher reliability than the POA method. Finally, this paper calculates the distance between the scattering matrices obtained after compensation based on the proposed method and the POA method to obtain the difference in the performance of the two methods. Through a simulation, this paper finds that when the attitude angle is small, the results of the two schemes are approximately the same, but as the attitude angle increases, the error between the two gradually increases. This suggests that the proposed method has greater advantages in the case of attitude deflection. Furthermore, the proposed method does not require additional information supplementation compared with the equivalent POA method, making it highly practical.