Here's the breakdown:
* Penguin Soldier's Effect: "When this card is attacked, you can pay 1000 Life Points. If you do, destroy the attacking monster."
* Face-down attacks: A face-down monster can attack, but its effects are not applied.
The Answer:
No, Penguin Soldier's effect cannot be used when it's attacked face-down. Here's why:
* Effects are only activated when a monster is face-up: The attack itself doesn't trigger the effect. It's the act of being attacked while face-up that allows you to activate Penguin Soldier's effect.
* Face-down monsters have no effects: When a face-down monster attacks, it's not treated as having any effects.
Therefore, if Penguin Soldier is attacked face-down, you cannot activate its effect.
Important Note: If Penguin Soldier is flipped face-up during the attack, you can then activate its effect by paying 1000 Life Points to destroy the attacking monster.