Microsoft Corp sued Samsung Electronics Co Ltd on Friday, claiming the South Korean smartphone maker refused to make a royalty payment last fall on patent licenses after Microsoft announced its intention to acquire Nokias handset business. The Microsoft lawsuit, filed in a Manhattan federal court, seeks monetary recovery from Samsung but does not publicly disclose the amount in dispute. In a blog post on Friday, Microsoft deputy general counsel David Howard wrote that Microsoft values and respects our partnership with Samsung, but differs with Samsung over how to interpret the licensing agreement. In a statement, Samsung said it will review the complaint in detail and determine an appropriate response.