Kim Kardashian, Kris Jenner Deny Orchestrating Sex Tape Release Under Oath

Kim Kardashian and Kris Jenner are firing back at Ray J's accusation that they planned to release the infamous sex tape ... denying it all under oath.

According to new documents reviewed by TMZ ... Kim and Kris both filed declarations addressing old rumors about the sex tape being a "staged event" -- with both calling the charge a straight-up lie.

Kim says, "[Ray J's] claim that I had a plan with my mother and others to release a sex tape, defraud the public, and file a 'fake' lawsuit against the porn company that released it to 'create buzz' is a lie.”

Kris eviscerated Ray J in her own statement ... calling allegations that she was in charge of the "commercial exploitation" of Kim's sex tape "absolutely false."

She goes on to say she did not "make my daughter Kim film any sex tape or decide what tape to release, as Defendant further outrageously claimed in his cross-complaint. As a mother, the notion that I orchestrated or produced sex tapes involving my daughter, or was in any way involved in the creation or distribution of any sex tapes, is not only entirely untrue but deeply offensive and harmful and has haunted me for decades."

As you know ... Kim and Kris filed a lawsuit against Ray J back in October, accusing him of defamation. He responded by filing a countersuit claiming they violated a settlement agreement barring any party from talking about the sex tape.