Most Samsung phones can do it. I know at least as early as the Note 4. HEVC is codec of choice for 360 video for the Gear environment due to its small file size. The Galaxy S7 can do 4K60 in HEVC. Although, VLC has a hard time playing these files on beefy PCs used to encode these files. My 4K/UHD LG SmartTV running WebOS from 2013/14 plays HEVC as well. The Netflix app handles their 4K streams with no problem.

There are just personal first hand knowledge examples.