What are the reasons you don't believe this theory?

[Minimalist]

There are 12 gods that created the universe with the earth as it is and with all its beings, along with us.

First problem is this:

A scientific theory comprises a collection of concepts, including abstractions of observable phenomena expressed as quantifiable properties, together with rules (called scientific laws) that express relationships between observations of such concepts. A scientific theory is constructed to conform to available empirical data about such observations, and is put forth as a principle or body of principles for explaining a class of phenomena

So what you have there amounts to a rather silly assertion which is undeserving of the name "theory." It is, in short, pretty much the kind of silly shit that religious morons put forward and claim that it is real because they read it some old book written by primitive goatherders.