This 350cc swamp monster is from IZHEVSK MOTORCYCLES, who've been building bikes in Russia since 1929, and is called the ATV SAMSON IZH 6.621-01.
As IZH say on their web, "If you are a hunter, fisherman, military man or oilman, you will appreciate our recent development SAMSON at its true value. SAMSON is the cross-country vehicle that will get over whatever - swamps, snow and mud. So you don't need to choose the road , you just do the road where you want!"
Sounds about right to me!