This is automatically created whenever you void an invoice. It is issued to pay off the original and voided invoice so that neither shows up as an aged receivable.
When you view the zero-dollar receipt in the Receive Money window, it will show both invoices as paid (on the Apply to Invoices tab). Note that the voided invoice has the same number as the original invoice but with a "V" appended. Also, note that the check/reference number of the receipt is the same as the original invoice number.