Dismiss a incoming call works in the same way as answering a call on a Samsung device: simply drag the red handset icon in any direction to reject the call.

If the call appears in a pop-up window (when actively used), you only need to tap on Dismiss.

Android 10 | One UI 2.0
Step 1:  Tap and hold the  red call icon
Step 2:  Drag the icon outside of the  circle
  1. Tap and hold the red call icon
  2. Drag the icon outside of the circle

Samsung Instructions
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