use strict;
use warnings;
$\="\n";

open my $fh1, '<', 'file1' or die $!;
open my $fh2, '<', 'file2' or die $!;
open my $out, '>', 'file1minusfile2' or die $!;

chomp(my @arr1=<$fh1>);
chomp(my @arr2=<$fh2>);

foreach my $x (@arr1){
        print $out $x if (!grep (/^\Q$x\E$/,@arr2));
}