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The SQL*Plus executable will be in $ORACLE_HOME/bin.
If you do not have the environment variable ORACLE_HOME defined do so now.
If the executable is not there ... you have the wrong product or a failed installation.
PS: SQL*PLUS is not iSQL*Plus which is a deprecated tool.
1. connect as oracle
2. env > /tmp/env.out
Finally share the file /tmp/env.out