The LC filter design procedure of the inverter output filter is described. The transfer function of the filter output voltage to the load current is described with the capacitor value and the system time constant considering the system controller. By using the closed form of the relation between the filter capacitor value and the system time constant, the capacitor value can be calculated with the given system time constant and vice versa. It is more practical for the implementation of power and control circuit of inverter. And as the effect of the load current to the voltage distortion can be calculated from the closed form, it is possible to analyze the system how much the voltage waveform is distorted in case of the nonlinear load. All the proposed design procedure is verified with the simulation and experimental results.