Actually. Since Penguin Soldier Has Changed Positions I Think You Would Not Be Able To Manually Flip It Face Up And Activate Its Effect On The Same Turn. Since it Was Face Up Attack Mode Then Flipped Face Down Defense Mode.
Yes, to Trigger the Flip Effect it in the same turn he would have to be flipped by either an effect like Book of Taiyou, or wait until he is flipped by attack on the Opponent's turn, or Flip Summoned during the player's next turn.
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