it isn't. If I said Kirby and his succ you would have said the same thing
K. Rool Gut Check counters attacks and reflects projectiles. Gut Check can result in broken belly armor, which is just a shield break. Attacks like Little Mac's KO Punch can break belly armor on contact, whether the armor was activated via Taunt, D-Smash, U-Smash, Uair, Nair, Dair, or Gut Check.
It's the only counter that has a limit to how much damage will completely stop it and shieldstun you.
Normal counters(every Fire Emblem fighter except Byleth, Greninja, Sora, etc.) can take a KO Punch and still counter