I have the answer!!!!!!!!!!!!!!!!!!

He is Finnish (or yes possible Russian), check out the description below and then go to the website to view the image 3rd from the bottom of their webpage to see the exact boots! Hope you enjoy! I kind of got a kick out of it myself :)

Blurb taken from below website:
"The "Laplander" style boots used by ski troops and often by Civil Guardsmen. These boots were more likely to be seen by troops who wore there own or were issued them by the army for a special purpose like skiing. These boots are army issue and so marked [SA] on the top rear. The curled toe allowed the boots to be quickly hooked into the cross country ski bindings. The standard leather enlisted men's boots on the right. Made of a lesser grade leather quality than the officers model, these boots also lacked the stiffness in the upper portion of the boot. Soles and heels were leather but often repaired or resoled with rubber. These boots are the most commonly seen on wartime Finnish troops and served long on after the war."

http://www.mosinnagant.net/finland/tunicsection-photo2.asp