I'm currently working on a 6-month-old Samsung NP270E5V which was pre-installed with Windows 8 and the manual for which states clearly that the BIOS access key is F2. However, as with the OP, this doesn't work. Nor does it work, as I have tried, with any of the other Function keys.
It seems that there is a serious bug in Samsung laptops (I cannot tell you the range, but at least I now know the model in question suffers from it) that seems to stops them from booting or going into an infinite boot loop after a crash dump. No repetitive strain injury bashing of any of the function keys will resolve this.
I removed and looked at the hard drive on another PC and it is fine. I inserted another drive which has a virgin Windows 7 on it and, no doubt due to Secure Boot being selected by default, a message comes up All boot options are tried. Press [F4] key to recover with factory image using Recovery or any keys for next boot loop iteration. (no changes made to original Ingrish).
Still with the Win7 hard drive in, I then inserted an Ubuntu 14 x64 USB install SD card as well as a Spotmau ERD USB Flash drive and a Spotmau ERD CD-ROM and hit "any key". The laptop didn't boot from any of them. I finally inserted a factory Windows 7 Ultimate x64 install DVD and, on hitting "any key", the DVD spun and I got the following onscreen: Secure Boot -- Image failed to verify with ¤ACCESS DENIED¤ -- Press any key to continue.
So, the BIOS has recognised that something is trying to install but denies access because of Secure Boot. And since I cannot switch off Secure Boot because the BIOS is effectively locked out (the Samsung crash dump EUFI bug), this laptop is going back to the factory.
I hope this answers the question: Yes, the correct BIOS access key for your Samsung NP270E5V is a rapid, repeated F2, but if you find yourself nevertheless locked out of the BIOS, remove the hard drive, back up your data and consider using your laptop's warranty and get the thing replaced. It's a known bug. In a subsequent tweet, the developer who originally discovered the problem pointed out that not even removing the CMOS battery brought the device back to life. So I'm not going to bother, given I've already spent an hour on a laptop that is going to be as broken when I give it back to the customer as when she handed it to me. I'm pretty sure she'll be happier paying for an hour of my time than paying for two hours for the same end result.
Sorry for the long post but I thought it was both worth it and answered the OP's question.
Samsung ATIV Book 2
is F10.