In the lawsuit filed in May 2002, Matsushita sought $300 million in damages from Samsung, accusing the South Korean company of infringing on three DRAM technology patents.
"The New Jersey federal court in the United States ruled that both Samsung and Matsushita had not infringed on each other's patents," Samsung, the world's largest memory chip maker, told the Korea Exchange in a filing on Monday.
But Matsushita rejected the ruling.
In January, Japan-based Matsushita sued Samsung in relation to memory chip patents in a U.S. court in Texas, after Samsung filed a similar lawsuit, also in Texas, last September.
In December, Samsung SDI, the world's top plasma display panel maker and an affiliate of Samsung Electronics, filed suit against Matsushita Electric in a U.S. federal court in Los Angeles, claiming the Japanese firm violated nine patents relating to plasma display panels.