Samsung NX500 has a
28.0MP APS-C (23.5 x 15.7 mm ) sized BSI-CMOS sensor and features DRIMe 5 processor. On the other hand, Fujifilm X100V has a
26.0MP APS-C (23.5 x 15.6 mm ) sized BSI-CMOS sensor and features X-Processor Pro 4 processor.
Another similarity between these two cameras is that both Fujifilm X100V and Samsung NX500 sensors lack anti-alias (Low-Pass) filters. 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 NX500 and X100V sensor size comparison.
Sensor Size and Resolution Comparison image of Samsung NX500 and Fujifilm X100V Cameras
Samsung NX500 and Fujifilm X100V 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 NX500
or the
Fujifilm X100V ,
including hyperfocal distance.