Work out each side. Taking 7 from itself leaves 0, taking 0 away leaves the 7 alone, and (7−3)+3=4+3=7 puts back what was taken.
7−3=4,3−7=4
So the false statement is 7−3=3−7. Reversing a subtraction swaps which number is taken from which: 3−7 asks you to take 7 away from just 3, which drops below zero. Subtraction is not commutative.