As an explicit example of an $A_∞$-structure associated to geometry, we construct an $A_∞$-structure for a Fukaya category of finitely many lines (Lagrangians) in $\R^2$, ie., we define also non-transversal $A_∞$-products. This construction is motivated by homological mirror symmetry of (two-)tori, where $\R^2$ is the covering space of a two-torus. The strategy is based on an algebraic reformulation of Morse homotopy theory through homological perturbation theory (HPT) as discussed by Kontsevich and Soibelman in <a href="/abs/math.SG/0011041">math.SG/0011041</a>, where we introduce a special DG category which is a key idea of our construction.