This paper proposes a topology of high power, MHz-frequency, half-bridge resonant inverter ideal for low-loss Gallium Nitride high electron mobility transistor (GaN-HEMT). General GaN-HEMTs have drawback of low drain-source breakdown voltage. This property has prevented conventional high-frequency series resonant inverters from delivering high power to high resistance loads such as 50Ω, which is typically used in radio frequency (RF) systems. High resistance load causes hard-switching also and reduction of power efficiency. The proposed topology overcomes these difficulties by utilizing a proposed ‘L-S network’. This network is effective combination of a simple impedance converter and a series resonator. The proposed topology provides not only high power for high resistance load but also arbitrary design of output wattage depending on impedance conversion design. In addition, the current through the series resonator is low in the L-S network. Hence, this series resonator can be designed specifically for harmonic suppression with relatively high quality-factor and zero reactance. Low-distortion sinusoidal 3kW output is verified in the proposed inverter at 13.56MHz by computer simulations. Further, 99.4% high efficiency is achieved in the power circuit in 471W experimental prototype.