INCUS, or Innovative Customization Sys as they call themselves is a bodykit and tuner company that does mainly Korean cars like those from Hyundai and Kia. This is their INCUS Avante Sport based on the Hyundai Avante, also known as the HD generation Hyundai Elantra sold by Kah Bintang here in Malaysia.
This appears to be only one of the bodykits available for the Avante/Elantra, as a quick check at the Incus Tune photo gallery reveals a few other variations, some sleek and subtle and some abit more loud and aggressive.
Plenty more photos of the bodykit after the jump.
2008 Hyundai Elantra HD on sale in Malaysia