Google actually warns business owners to avoid fake reviews as they are viewed as spam and will be taken down. Despite Google's warning, some business owners feel they can outsmart Google's spam detection algorithms with well written reviews. However, this isn't the case either. It may not be clear to you, but fake reviews are obvious and stand out like a sore thumb.
Many feel justified in writing fake reviews because their competitors use the same tactic, but no matter which way you spin it, writing fake reviews is unethical. Your counter argument doesn't matter, you just don't do it!
If a customer should notice you're having fake reviews written, you've just lost a customer, possibly more if they decide to publicly call you out on it. Getting caught up in fake reviews will tarnish your company's image and credibility.
So, how can you build reviews naturally? The simplest way is to provide a great service someone will want to rave about, then make it easily accessible for your costumers to leave a review. Personally, I know there are times I've wanted to leave a review, but just couldn't find the business listed to do it. Don't let this be you. Make it clear and let your customers know where they can leave a review about your business-- either via website, phone, email or a handwritten note.
Bottom line, don't waste your time or money writing fake reviews. Having 3 real reviews is much better than having 50 fake reviews. It may work in the short term, but it will come back to bite you in the behind.