Kosaraju's Algorithm-Strongly connected components
What separates theoretical computer science from more applied areas within computer science is the notion of proof. If an algorithm claims to do something, we want proof that it does so, preferably a mathematical proof. (In rare occasions, experiments are also accepted.) We work under the maxim an algorithm doesn't work unless it is proved to work, whereas you seem to be working under the maxim an algorithm works unless we can find a counterexample.

For these reasons, I don't find it a good use of my time to find a counterexample. If you did want to find a counterexample yourself, there are several things to try. First, you can try a few random graphs; often this works. Second, you can try to concoct a parametric situation and determine parameters that defat your algorithm; this seems harder to apply in your case since your edges are not weighted, and so the parameters are too discrete. Third, you can try to prove that your algorithm works, fail at some step, and produce a counterexample as part of the process. Fourth, you can play with your algorithm on several graphs until you get an intuitive understanding of what it does, and given this understanding try to construct a counterexample. Fifth, if you really believe that the algorithm doesn't work but can't use any of the preceding method, treat it as a research project and use your research skills to construct a counterexample.

Kosaraju's algorithm is that way that it is for a reason. If a simpler or more intuitive algorithm worked, probably by now people would have discovered it, and it would be known. The fact that we still teach Kosaraju's algorithm suggests that similar but simpler algorithms don't work. That's why I'm pretty sure that your algorithm doesn't work, even without reading it. Of course, I can be wrong. To prove me wrong, all you have to do is to prove that your algorithm works.