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This movie is called "The Adventures of Small Penguin Lolo" (original title). A joint Soviet-Japanese production of the Soyuzmultfilm (USSR) and Life Work Corp. (Japan) Studios, with the participationof Sovinfilm (USSR) and Aist Corp. (Japan). Release date: 1986-1987 (USSR), 1988 (Japan).
This film was dubbed into English both in the United Kingdom and in the United States. The UK version was an English dub of the film as originally released; the American version was heavily localised and cuts out most of the violent scenes from the original. Spanking scene was cutted out in the American version along with the other scenes (and in the versions based on the American version - Brazil, Quebec, etc.).
I hope this will help you.
This was my favorite movie and favorite spanking scene in childhood. (Because I love "spanking with Love" scenes.)
P.S. Except Mowgli and Lolo, there is one more Soviet cartoon having spanking scene. It is called "Big Ear" (spanking scene from 3.53): http://www.youtube.com/watch?v=bfFiQoLYilQ
Thank you rnj-nj! Someone gave me the clip and told me where it came from, but I never wrote it down. I looked everywhere to see what it was and had no luck.
I'm now going to go watch the whole movie! Thank you again!