첫번째 테이블에 10만건
밑에 테이블에 500만건 데이타를 넣으려고 합니다.
위에 테이블의 건수가 10000건이 되었을때(밑에 테이블은 50만건) 한번 commit하고 다시
트랜잭션 생성해서 처리를 반복합니다.
밑에 테이블의 건수가 50만건을 조금 넘으면 
 cmd.ExecuteNonQuery(); 이 부분에서 인수가 무효라고 에러가 나고 있습니다.
ㅜㅜ 여기 첨부파일 못올리나요...
<에러메세지... >
system.data.oledb.oledbexception; 인수가 무효입니다.
system.data.oledcommand.executecommandtextforsingleresult(tagDBPARAMS db Params, object& executeResult)
system.data.oledcommand.executecommandtext(object& executeResult)

디스크 공간도 충분한데요..
어디가 문제인지 모르겠네요.. 도움 부탁드려요.

string sReceiptNo = " ", sItem = "", sInsertItem = "", sEdaban = "";
            int sDataCount = Convert.ToInt32(txtDpKanri.Text), sEntryNo = 0, sKouban=0;
            int sKanriDataCnt = Convert.ToInt32(txtKanri.Text), sCount = 0, sTotal = 0;
            RegisterReceiptInfo(sGyomu, sGyomuAtt);
            getKanrino(sReceiptTbl, sReceiptType);
            using (OleDbConnection con = new OleDbConnection(connectionString))
            {
                using (OleDbCommand cmd = new OleDbCommand())
                {
                    cmd.Connection = con;
                    con.Open();
                    OleDbTransaction txn = con.BeginTransaction();
                    cmd.Transaction = txn;
                    try
                    {
                        for (int i = 0; i < sDataCount; i++)
                        {
                            sReceiptNo = GetReceiptNo(sReceiptType, sReceiptTbl, sKanriNo++);
                            cmd.CommandText = "INSERT INTO " + sReceiptTbl + " (kanri_no, receipt_no, entry_dtm, receipt_type_cd, group_cd, koji_type_cd) "
                                + "VALUES(" + sKanriNo + ",'" + sReceiptNo + "',#" + DateTime.Now.ToString() + "# , " + sReceiptType + ", '"
                                + sGroupData[sGroupCount] + "', " + sKoujiKubunnData[sKoujiKubunnCount] + ")";
                            cmd.ExecuteNonQuery();
                            if (sGroupCount >= sGroupData.Count - 1)
                                sGroupCount = 0;
                            else
                                ++sGroupCount;

                            if (sKoujiKubunnCount >= sKoujiKubunnData.Count - 1)
                                sKoujiKubunnCount = 0;
                            else
                                ++sKoujiKubunnCount;

                            for (int j = 0; j < sKanriDataCnt; j++)
                            {
                                sItem = sStockItem[sItemCnt].ToString();
                                int pos = sItem.IndexOf("@");
                                sInsertItem = sItem.Substring(0, pos);
                                sEdaban = sItem.Substring(pos + 1, sItem.Length - (pos + 1));
                                cmd.CommandText = "INSERT INTO " + sTbl + " (kanri_no, kouban, item_cd, price_edaban, suryou, ins_dtm, entry_no) "
                                    + "values(" + sKanriNo + ", " + ++sKouban + ", '" + sInsertItem + "', " + sEdaban + ", 1, #" + DateTime.Now.ToString() + "#, " + ++sEntryNo + ")";
                                cmd.ExecuteNonQuery();
                                if (sItemCnt >= sStockItem.Count - 1)
                                    sItemCnt = 0;
                                else
                                    ++sItemCnt;
                            }
                            sKouban = 0;
                            sEntryNo = 0;
                            ++sTotal;
                            if (sCount == 10000 || sTotal == sDataCount)
                            {
                                txn.Commit();
                                sCount = 0;
                                if (sTotal < sDataCount)
                                {
                                    txn = con.BeginTransaction();
                                    cmd.Transaction = txn;
                                }                               
                            }
                            else
                                ++sCount;                             
                        }
                    }
                    catch (Exception ex)
                    {
                        try
                        {
                              txn.Rollback();
                        }
                        catch
                        {
                            // Do nothing here; transaction is not active.
                        }
                    }
                }
            }
            sKanriNo = 0;
            sGroupCount = 0;
            sKoujiKubunnCount = 0;
            sGroupData.Clear();
            sKoujiKubunnData.Clear();