VBA File/Path error when ControlSource property of checkbox form is present

I faced Path/file access error when I load the form that has a checkbox with ControlSource property filled. To reproduce issue you can get this file or follow steps below:

1. Create and open a blank xlsm workbook.
2. Create Userform1 and add a checkbox to it.
3. Assign value Sheet1!A1 to ControlSource property of checkbox.
4. Add following codes to ThisWorkbook module:

Private Sub Workbook_Open()

UserForm1.Show

End Sub

5. Save and close.
6. Open workbook. You see the form without error.
7. Without any doing, close the form and the workbook.
8. Re-open the workbook. You see Path/file access error

EDIT:

See the problem in screen recorded video from here.