Pentax K110D has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor . On the other hand, Samsung NX20 has a
20.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor .
Samsung NX20's sensor provides 14MP more than Pentax K110D's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the K110D and NX20 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K110D and Samsung NX20 Cameras
Pentax K110D and Samsung NX20 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. On the other hand, since Pentax K110D has 230% larger pixel area compared to Samsung NX20, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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
Pentax K110D
or the
Samsung NX20 ,
including hyperfocal distance.