I am sorry to hear you are having this issue. You can create a Samsung account on samsung.com from the following link: http://www.samsung.com/us/support/account.
Once you have the account created you can just sign in on your TV.
I recently purchased a Samsung Smart TV. Using the Smart Hub interface I attempted to create a Samsung account.
Entered all the requested info - Email, Password, Confirm, Firstname, Lastname and DoB. Clicked on "Create Account". After about 30 seconds a pop-up message appears "Server Busy, Please Try Again Later".
Now the problem is that I purchased the TV about a week ago and have tried to create an account about 3 times a day, every day - so that must be around 20 times that I have tried this and every time I get the same message.
Anyone else had this problem? Anyone know of a solution?
Tech Info : The TV is connected to the Internet using a cable (Ethernet RJ45 Cat5e).