Part name: 598104C000 (59810-4C000)
Part name : SENSOR ASSY-FRT ABS,LH
Application model : Kia K5(Optima)
Net weight : 0.132kg
Gross weight (in plastic bag) : 0.139

Made in Korea.
There is no indication about a manufacturer, but I found Mando logo on the cable :

About Mando, you can refer to my previous post : https://koreapartsinfo.com/2018/12/31/mando/
Mando web site : http://www.mando.com

There are 2 pins at the terminal :

About the function and location of ABS sensor, I found the information as the below website :
https://www.apecbraking.co.uk/Resources/TechniciansGuides/ABS-Sensors.aspx