Emeri, are you sure that you typed in the correct model numbers? Assuming that you have, then the HVR-V1U would definitely be the better choice...

I reason I ask is that you are asking us to compare a $2,500+ pro-camcorder to a $300 consumer camera. It should go, more or less, without saying that the Sony will produce a better image.

Now, assuming that you are in the market for a consumer-level camcorder, such as the Samsung that you listed, then the SMX-K40LN is not a bad choice. A few points, though: first, as with many camcorders in this price range, the SMX doesn't do proper HD video. More specifically, as far as I can tell, the SMX will only up-convert the standard definition (720 x 480 pixels) that it can capture to "Full HD" (i.e.: 1080p) for playback -- so it won't let you film in HD. If you want a true HD camcorder you will very likely have to spend a bit more. Besides that, however, the camera has tons of cool features, including face detection, time-lapse recording and an impressive 52x optical zoom -- overall, it's a good choice if you don't need HD.

If you want to check to make sure that a particular model really can capture HD, then head on over to the manufacturer's website and look up the number of pixels that the camcorders sensor has. For example, the SMX only has 680,000 pixels that it can capture video with (and you need about 2 million to really do 1080p)...

If you're looking for an HD capable consumer camcorder, take a look at the HMX-H100 from Samsung (MSRP $449.99), or the HMX-R10 (also from Samsung, but a little more expensive at $499.99. If you want HD for cheap, take a look at the Aiptek A-HD (Amazon.com has it for $95), although I'm not sure that going this cheap would result in good image quality...

Canon also has a few very nice HD camcorders, including the VIXIA HF20, which has a pretty good zoom, and loads of built-in flash memory (32GB). You can find the VIXIA for a little over $600 if you shop around.

Hope that helped!
Source(s):
http://www.samsung.com/us/consumer/photography/camcorders/
http://www.bhphotovideo.com/c/product/461818-REG/Sony_HVRV1U_HVR_V1U_HDV_Ca...
http://www.amazon.com/Canon-VIXIA-Memory-Internal-Optical/dp/B001OI2YTC/ref...


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