Samsung NX30 has a 20.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor and features DRIMeIV processor. On the other hand, Panasonic S5 has a 24.0MP Full frame (35.6 x 23.8 mm ) sized CMOS sensor and features Venus Engine processor.
One other difference between these two cameras that is worth mentioning is that Panasonic S5's sensor doesn't have an anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the NX30 and S5 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung NX30 and Panasonic S5 Cameras
As seen above, Panasonic S5 has a 2.3x Larger sensor area than Samsung NX30. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.