Nikon L120 has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Expeed C2 processor. On the other hand, Samsung Galaxy Camera has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features 1.4GHz Quad-Core processor.
Below you can see the L120 and Galaxy Camera sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon L120 and Samsung Galaxy Camera Cameras
Nikon L120 and Samsung Galaxy Camera have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Nikon L120
or the
Samsung Galaxy Camera ,
including hyperfocal distance.