It's called Rock's law according to wikipedia.
"Rock's law or Moore's Second Law, named for Arthur Rock, says that the cost of a semiconductor chip fabrication plant doubles every four years. As of 2003, the price had already reached about 3 billion US dollars."
Three billion dollar in 2003. Eight years later on implies four times higher cost. This is pretty close to the 10+ billion in Samsung investment. So the most expensive fabs seem to still follow its trajectory.
Not many semiconductor companies have revenues even close to fund that kind of investments.
Samsung semiconductor division from the year 1984 had lots of milestones and the new one is created now. Samsung spends about 8% of its annual sales in R&D. This way their growth in memory,systemLSI and storage are quite appreciable.