Van Gaal was charged by the governing body for remarks which "allege and/or imply bias on the part of the match referee and/or bringing the game into disrepute".
After the game at the Abbey Stadium on January 23, which ended 0-0, Van Gaal said: "You have seen the referee
It's always the same
Everywhere I have coached these games - and I have coached them also with other clubs - it's always the same."
Van Gaal had until Monday to respond to the charge, but has already decided he will fight it.
Speaking at a press conference, he said: "I am not angry, I am very disappointed
For nearly 30 years I have been a trainer, coach or manager and I have never been charged.
"Up to now I don't think I said something wrong
I said in our press conference the same phrases, because I know in advance that everything is in favour of the underdog
It is always like that.
"I said it in front of the game and after the game, only in the meaning that that is the general feeling of everybody - everybody for the underdog.
"I cannot imagine the FA has charged me, but it is like that."
Asked if he was contesting the charge, Van Gaal said: "Yes, of course
I never said anything wrong
I never say something about the referee, never."
Source : PA
Source: PA