No such file or directory: exec of /opt/dncms/web/cgi-bin/dev/soap/hibye.cgi failed

It appears that you are trying to call a script that does not exist. It might be in the wrong location. Try a simple test and get this CGI to run,

#!/usr/bin/perl

print <<END
Content-type: text/html
Hello world
END
;
[download]

If you can get that to run that it is not a directory or file location issue. As for SOAP tutorials I found this tutorial was excellent.