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The SMK was an armored vehicle prototype developed by the Soviet Union prior to the Second World War. It was named after Sergei Mironovich Kirov, a Communist Party official assassinated in 1934. The SMK was discovered and classified by German intelligence as the T-35C, this has led to the misunderstanding that the T-35 took part in the Winter War.
In 1943, a single early Panther Ausf D, along with a single PzKpfw VI Tiger H1 was sold to Japan, but both were never delivered due to the war situation