Impedance or admittance inverter is a conceptual 2-port device frequently used in microwave filter design. In this paper, the equivalent circuit using inverter for general loss less 2-port circuit is presented. Our equivalent circuit can be directly and easily represented with z- or y-parameters compared with the conventional methods. Based on the representation, the derived results for various coupled lines such as parallel coupled line and anti-parallel coupled lines are compared ours. In addition, the results of other workers for improvement of the distortion in frequency response of microstrip coupled line filter are derived using our representation and compared. The proposed equivalent circuit shows the difference with conventional equivalent circuit so the conventional design method can not be applied to parallel coupled line filter with our representation. So in this paper the novel design method is proposed and we showed the method yields more accurate design results.