How to convert MKV to M4V for playing on Apple TV 3 with multiple audio tracks, subtitles and chapters built-in?

Here are the workarounds:

1. Prepare MKV file with H264 video track and DTS or AC3 audio track.
2. Use XMedia Recode (3.1.7.2) to remux MKV to M4V.
3. Choose "Apple TV 3 (H.264)" and "m4v" as output format in Format tab. (Remember to disable: Streaming - Fast start)

How to play video files stored in the samba server on the Samsung TV (ES5500) with subtitle (srt)?

Here are the workarounds:

1. Enable "CIFS Client" to connect the directory stored in the samba server. 
2. Turn on "Media / DLNA Server" in tomato router(1.28 by shibby) and assign the directory to CIFS.
3. MiniDLNA supports only ONE subtitle for each movie. (abc.m4v / abc.srt). Rename the subtitle files for changing to other language (abc.Eng.srt > abc.srt).
4. Turn on the Samsung TV and find the DLNA media server.
5. Search and play the movie and the subtitle will be shown automatically.