I think (correct me if I am wrong) that the OP is thinking of pulling the refrig forward several inches into the kitchen, then going outside, removing the louvered panel behind the refrig, and cutting a hole in the plywood that forms the wall between the refrig area and the under-sink area. This might work, but in some TMs, anyway, the water heater might be in the way.
First suggestion. When working from inside the kitchen, remove the doors under the sink, as well as the stile between them.
Second suggestion. Think seriously about a basin wrench, as Dave suggested above. The snapshot below shows a picture of one. The black jaws at the end of the shaft grip the fitting you are trying to loosen. The shaft is long enough that the crosswise handle ends up where you have enough space to turn it. What the first pic doesn't show (but the second one does) is that the jaws can flip over to the side of the shaft, so they can grip a nut in a tight space. Wikipedia has some good info if you have never used one. Or a quick Google search will bring up videos, etc.
Bill
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