The above rebuttal naturally upsets the reviewing supervisor. Among other things, the supervisor will feel attackd and will start thinking of that employee is ungrateful. From there, the relationship between the employee and his manager is very likely to deteriorate quickly. This means that the manager will either fire that employee as soon as possible, or will be looking for a reason to write him up and otherwise make that employee's life at work unhappy with the intent of driving that employee out one way or the other.
If you received a mixed performance review, and you don't have any reasons to believe that the manager is out to get you (at least yet), ask yourself what the purpose of any rebuttal would be and whether you should bother to submit it at all. In most cases, rebuttal is, at best, a waste of time. A rebuttal will likely gain you nothing. I assure you that your manager or his higher management will not come to you and say "Oh, you are right; we are wrong. We apologize. Here is the correct performance review with a higher mark." This happens but very, very, very rarely. If you genuinely disagree with your supervisor performance appraisal, you need to remember that he is entitled to his subjective view of your performance. And, the fact that you disagree with it doesn't mean that the review is false or not valid. Your time and energy are much better spent at looking into whether your supervisor has a point and whether you actually could do something to improve those specific aspects of your performance that were pointed out in the review as needing improvement.
Of course, if you receive a negative performance review, and it's clear that it's a patter of some kind of harassment or discrimination against you, it's a totally different situation that would require a different approach, including a prompt involvement by an attorney.