You can import contacts from a VCF file to your Samsung smartphone and then perfrom a backup using the Samsung Kies software. This should create an SBU backup with the information including the vCard file.
Convert vCard contacts to Samsung Kies backup.
We have found 3 software records in our database eligible for .vcf to .sbu file format conversion.
Microsoft Windows software - convert vcf to sbu on Windows
A free software for managing of latest Samsung mobile devices
Convert from vcf file format
The tables with software actions are a good pointer for what a certain program does with various file types and often may give users a good hint how to perform certain file conversion, for example the above-mentioned vcf to sbu. However, it is not perfect and sometimes can show results which are not really usable because of how certain programs work with files and the possible conversion is thus actually not possible at all.
A program for extracting SBU archives
Apple macOS / Mac OS X software - convert vcf to sbu on OS X
Management and sync utility for Samsung mobile devices