How are proofs formatted when the answer is a counterexample?

Solution 1:

I would say something along the lines of:

The proposed result is false. Here is a counterexample...

Solution 2:

In these cases on my homework when I type it up, I just change the statement of the theorem to match what is true. Given that problem on my homework I would write

$\textbf{Theorem:}$ It is not necessarily the case that the sum of two integers is odd.

$\textbf{Proof:}$ Observe that $1+1=2$. Since $1$ is an integer and $2$ is not odd, we have proved the result.$\blacksquare$