This one isn't upside down.
It's the result of a rare weather phenomenon and referred to as a 'superior mirage' they occur because of the weather condition known as a temperature inversion, where cold air lies close to the sea with warmer air above it. Since cold air is denser than warm air, it bends light towards the eyes of someone standing on the ground or on the coast, changing how a distant object appears.
This image was taken last week in Cornwall England by a photographer that was completely dumbstruck by what he was seeing.