Solution : https://service.sap.com/sap/support/notes/784233 (SAP Service marketplace login required)
Key words : 
os400 operating system solution start, /usr/sap/tmp/&tand click, list ofexisting command set ids, option 'host spool access method', select 'line printer driver ii', directory /usr/sap/tmp, running sap transaction spad, command set id field, click theoption expansion button, 'printer character set' box
Related Notes : 
       
| 576973 | Creating a file printer on a Windows PC | 
| 161516 | Printing into a file or anywhere else in NT | 
| 15355 | Command line parameter for access type L | 
| 6753 | Printing in file (to magnetic tape) or elsewhere |