This is Okita Sougo by Banpresto.
This is probably not the best Okita figure you are going to find. In fact, I dare saying that this is probably the worst Okita figure you will find. From his creepy facial expression to crappy painting, it's hard to pinpoint positives for this figure.
Paint is excessively glossy and painting lines are off on numerous spots. Clearly visible seams and overall cheap feeling makes this figure ... bad.
Perhaps, the positives are the creepy facial expression I mentioned. He is "S" after all and its relatively low price tag.