<?xml version="1.0" encoding="ISO-8859-1"?>
<xsl:stylesheet version="1.0"
                xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:template match="linCorpus/text/body/div[ p/s/w[@pos='EN' or @pos='ING']]">
    <xsl:copy-of select="." />
</xsl:template>          

<xsl:template match="text()" />
</xsl:stylesheet>

select first  element, that has (at least) 1  sub element, whose attribute 'pos' has value "EN" or "ING"

XSLT