This is a custom set of armour made for LARP. The piece is, in terms of the design, a cross between a leather lorica segmentata and a lorica hamata (the skirting and top shoulder "pad" being from the hamata in particular).
Made from 3.5mm thick leather in the main body, 2mm for the skirting. Trim is 1.5mm thick suede. The shoulders bear a carved dragon motif. It's a whole set of armour that goes with the red dragon bracers and the red dragon greaves.