Pentax KP has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME IV processor. On the other hand, Samsung NX300 has a
20.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor and features DRIMe IV processor.
Below you can see the KP and NX300 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax KP and Samsung NX300 Cameras
Pentax KP and Samsung NX300 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the 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
Pentax KP
or the
Samsung NX300 ,
including hyperfocal distance.