Not a good idea, I know it's hard to explain these types of things from an SEO point of view that the customer understands. You're going to lose all your good reviews that the business has gained. I'm also not sure if you're able to just create a new GMB once you mark the current one permanently closed without changing the NAP. I agree with SEOman10, work on getting some new positive reviews going.
Also, if the review was not left by a real customer can't you report it to Google or no?