This is the Bandai MG 1/100 UNICORN GUNDAM Ver.Ka [5064131]

Once again, veteran mecha designer Hajime Katoki has lent his unique style to Bandai's popular Master Grade (MG) series with his design of the Unicorn Gundam. This iconic mecha from the "Mobile Suit Gundam Unicorn" serial novel is presented in sharply molded colored runners and can switch between its Unicorn Mode and Destroy (NT-D) Mode. In Unicorn Mode, the all-white Mobile Suit features a horn projecting from its forehead that resembles that of the mythical creature for which it is named. When switched to NT-D Mode, its armor opens to reveal its psychoframe, its unicorn horn expands, and a Gundam face is unveiled. The kit also includes a variety of armaments such as four Beam Sabers, a Beam Magnum, Hyper Bazooka, and a shield. Additionally, the kit includes sheets of foil stickers, Gundam decals, and marking stickers. To showcase both modes, enthusiasts can purchase two kits and build them side by side, as both designs are too impressive to be displayed separately.