Combine corn, heavy cream, sugar, butter, salt, and pepper in a skillet over medium heat.
Cook & stir, until butter has melted (3 to 5 minutes)
Whisk together milk and flour in a small bowl until smooth.
Add milk mixture to the skillet and continue to cook until sauce is thickened, about 4 minutes.
Remove from the heat, and stir in Parmesan cheese until melted.