If A is an event, then P(not A) = 1 - P(A), and P(A) = 1 - P(not A).
That is what they are doing, using the complement of "X > 0", which is "X ≤ 0"; but they are also using the fact that this is a continuous distribution, such that P(X = 0) = 0 so that they can just use "X < 0" as the complement.
Why do they need to do this? Because the Excel function they are going to use gives P(X < x), not P(X > x).