Xavi Simons appeared to have sent Netherlands ahead in the 69th minute of the clash, with the attacker firing into the bottom corner after France goalkeeper Mike Maignan had denied Memphis Depay.
However, following a lengthy VAR check, the goal was ruled out for offside, with Dutch defender Denzel Dumfries, who was in an offside position, said to have been interfering with Maignan.
However, Koeman has insisted that Dumfries 'was not disturbing the goalkeeper', with the Netherlands head coach believing that his side deserved to be awarded the goal.
"The position of Dumfries is offside, that's true. But he isn't disturbing the goalkeeper. And when that does not happen then it's a legal goal in my opinion," Koeman said in his post-match press conference.
Koeman slams controversial call in goalless draw
"Did they need five minutes to check it because it's so difficult? I don't understand this. He's not disturbing the goalkeeper."
The points were ultimately shared in the Group D fixture, with Netherlands at the top of the section on four points, while France also have four points in second.
Neither side are guaranteed a spot in the knockout round of the competition at this stage, but it is highly likely that both will advance even if they are beaten in their last group fixtures.
"Although I think that the goal should have stood, my takeaway from this is it is a fair result. I can accept this, although there were times during the game where we weren't up to scratch and that's probably due to the fact that we were up against a great opponent in France," added Koeman.
Netherlands, France both on course for round of 16
"But we have four points from two games and played against the big favourites. I would have signed up for that beforehand. I'm happy, I don't know about you.
"Maybe you'll say the Dutch were boring and defensive, and that is allowed. But I had the feeling France were happy to leave the field with a point too."
Meanwhile, Netherlands captain Virgil van Dijk added: "Our goal was valid from what I could see from behind. France had their chances but we also had an opportunity or two on the counter. So a point it is.
"The fight we showed was positive, we have a point and now we go ahead. We have it all still in our own hands."
As it stands, Netherlands will be finishing top of Group D, which would see them take on the runner-up in Group F in the round of 16, which is currently Portugal.