This is a new Smena-8M, made by LOMO. The Smena-8M was one of the most succesful entry level cameras produced by LOMO.
It remained in production for a long time, from 1970 to mid 1990's.
The camera has a triplet lens T43, 40mm/f:4. Shutter speeds are B, 1/15 - 1/250.
It comes with its original box, factory manual, and a synthetic leather case.