Sound can be utilized to gather information about vehicles approaching a Non-Line-of-Sight (NLoS) region that remains hidden from Line-of-Sight (LoS) sensors due to its reflective and diffractive characteristics, like a radar. However, due to the inability to determine the location of NLoS vehicles in previous studies, it has not been possible to construct a sound-based active emergency braking system. This paper introduces a novel approach for localization of vehicles approaching in NLoS regions through sound. Specifically, a new particle filter method incorporating Acoustic-Spatial Pseudo-Likelihood (ASPLE) has been proposed to track objects using both acoustic and spatial information from the ego vehicle. Also, the Acoustic Recognition based Invisible-target Localization (ARIL) dataset, which is the firstly providing the location of the NLoS vehicle as ground truth using Bird’s Eye View camera, is proposed. The proposed method is validated using two datasets: the ARIL dataset and the Occluded Vehicle Acoustic Detection Dataset (OVAD) dataset. The proposed method exhibited remarkable performance in localizing NLoS targets in both datasets, predicting the location of the vehicle in the NLoS region. Lastly, the analysis of how the reflection of sound affects to the proposed method, highlighting variations based on the spatial situations, and demonstrate the empirical convergence of the method is described. Our code and dataset is available at https://github.com/mingujeon/NLoSVehicleLocalization.