My original tumblr post was here. This image was researched by Bacchus at ErosBlog as part of the “Δ commission.” The research was originally published at Hedonix as “Δ 042 – Laser-Etched Cyborg Perfection. Here is what Bacchus found.
This sexy animation is the creation of Korean artist Kilart (KilartDev on DeviantArt and Kilart on ArtStation). It appears on the Kilart’s HP tumblr, along with two higher-resolution images ( 1 2 ) of the same character, titled Cyborg Girl in both images:
A page here gives Kilart’s full name as Choe Heon Hwa, but little additional information seems to be available on the English-language web.