Samsung NX300M has a
20.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor and features DRIMe IV processor. On the other hand, Fujifilm X-E3 has a
24.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS III sensor and features EXR Processor III processor.
One other difference between these two cameras that is worth mentioning is that Fujifilm X-E3'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 moiré occurring in certain scenes.
Below you can see the NX300M and X-E3 sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung NX300M and Fujifilm X-E3 Cameras
Samsung NX300M and Fujifilm X-E3 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
Samsung NX300M
or the
Fujifilm X-E3 ,
including hyperfocal distance.