Did you try to change character encoding directly from the tv?
When you read a video, press "tools" on you remote and there is a way to specify a "language" or something like that.
Happy new owner of the Samsung LE40B650. Had problems displaying a .srt file in my native language Danish, which has 3 characters which are non-standard European.
This would, as many have undoubtedly experienced, cause the Samsung to display weird characters when displaying the subtitle.
However, I found a fix - convert your .srt file to a .txt file, then open it with Notepad. In notepad, click "File-> Save As...", then in the bottom field "Encoding", choose "UTF-8". Save the file, giving it the same name as the movie-file, and change its ending back to .srt
This fixed the problem for me, and I will suspect it to do the same for many other languages.
Hope this will help anyone facing the same problems as me.