Draw your Character

[Nekomataya]

I'm not sure if this constitutes as "art theft" here. The styles seem very similar, but this is not the same exact drawing. They are both different. Unless you can 100% w/o a shadow of a doubt prove the artist just traced over the piece in question, then added ears and their own coloring, I wouldn't be so quick to judge. Seems the artist just really loves that style, and is imitating it.

I did place those two images on top of eachother in Photoshop and adjusted the opacity of the top layer, and the lineart matches up perfectly (aside from the hair and ears, of course, and the right cheek is a few pixels wider). You can do the same with the image I posted, if you want, I already saved you the trouble of scaling them to the same size.

Imitation is the sincerest form of flattery
Charles Caleb Colton

I'm sorry, but... how would you feel if someone else got paid for work you did, or took credit from you in any other way? It doesn't only apply to art.