CAP413 is a UK Doc and not very relevant in South Korea! The ICAO Doc is 9432.
"Descend FL100 by Waypoint"
means that you have until the waypoint to be level, whereas
"Descend FL100 cross Waypoint at FL100"
means that you are cleared to descend to F100, but should be level before the waypoint so that you cross it level. How far before the waypoint is not clear!