First, you have to create the metabox. Then you have to add tabs to the metabox.
For the first step, to create a metabox, here is a tutorial for you. You can use that as bases for your metabox, and maybe modify it according to your needs.
For the second step, you have to add tabs to your metabox. This question has been asked before in Stack Overflow, and you can follow steps describe in the answer to setup your tabs.
Please remember, WordPress uses the JQuery UI Tabs widget. So you can find examples here and detailed documentation here.
Hope this helps.