No matter if your Gear VR project is a sitting or standing experience, the manner in which the user's camera is set up will be the same. In the following How To we will go over how to set up a UE4 camera for use with the Gear VR HMD.
Below you will find instructions on project setup requirements as well as how to create the needed Pawn Blueprints for Gear VR.
Once the UE4 project has deployed, put your Smartphone into your Gear VR HMD and when you move your head around it should look like the following video.
Below you will find a link to where you can download the UE4 project that was used to create this example.
Gear VR Camera Example Project