He said the penalty, which was scored by Marcus Rashford, "doesn't exist".
Neymar is set to be hammered with a ban by UEFA after his social media rant when Paris Saint-Germain lost to Manchester United.
"They even put four people who don't understand football watching the incident in slow motion".
"It's a disgrace", Neymar had said in his Instagram post in Portuguese.
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UEFA says it "appointed an ethics and disciplinary Inspector to conduct an investigation" of the social media comments.
In a statement UEFA announced a disciplinary investigation "has been initiated ... in connection with the comments made on social media by the Paris Saint-Germain player Neymar following the above-mentioned match".
The PSG star took to Instagram to hit back at the decision against his team following a handball VAR review during their Champions League last-16 clash.
Injured Neymar could only watch on from the stands and later the touchline as his teammates threw away a two-goal lead from the first half.