Gwyneth Paltrow Files Countersuit in Skiing Incident, Says She's the Victim

Gwyneth Paltrow's going on the attack against the guy who sued her over a ski incident, and says he has the story completely backwards ... because SHE was the injured victim that day.

Gwyneth filed a countersuit against Terry Sanderson over their February 2016 run-in at Deer Valley Resort in Utah. In docs, she says she was skiing around 11:55 AM on one of the easier runs, making "short turns."

According to her suit, obtained by TMZ, Gwyneth has the resort's incident report ... which states Sanderson "took her out from behind." Further, she says in the report Sanderson is quoted as saying, "That she appeared right in front of him, thus admitting he was the uphill skier."

When Sanderson sued Gwyneth, he claimed she was out of control and hit HIM from behind. He also claimed he suffered several injuries.

In her suit, Gwyneth says Sanderson and one of his friends told ski patrol they were fine.

Now, Sanderson is suing Gwyneth for more than $3 million. For her part, Gwyneth is pulling a Taylor Swift -- she's suing him for a whopping $1. Her point is she doesn't need the money, and is merely suing for the truth.