Here's another version of the history, this time taken from a model site: http://www.minicarweb.fr/en/161-kim
The Soviet company KIM was founded in 1929 and first assembled Ford A and AA. But in 1933, Gaz started producing the two models. The KIM 10-50, a copy of the Opel Kadett (but developed on the basis of a Ford Prefect), was launched in 1939. After the Second World War, the very low production of the 10-50 (and the 10-51 convertible) ceased, in favor of the Moskvich 400.
The Wiki entry says that the tooling for the Opel Kadett was carted off to Russia as war reparations... but that must have come several years later. http://en.wikipedia.org/wiki/Opel_Kadett
"From 1948, the prewar Kadett was manufactured as the Moskvitch 400/420 and continued to be produced, very little changed, on the edge of Moscow until 1956."
So what we appear to have is a 1940 Russian built "1939 Ford Prefect" that is a visual copy of a 1937-1940 Opel Kadett. By 1948, the Kim 10-50 was abandoned in favor of the genuine Opel tooling.