You could start by showing that
$$\left\lfloor {x\bmod3\over 2 }\right\rfloor +((x\bmod3)\bmod 2)
=\begin{cases} 0 & x \equiv 0 \pmod 3,\\
1 & x \not\equiv 0 \pmod 3. \end{cases}
$$
The expression $x\bmod 3$ has only three possible values, and you need merely work out the result for each one.
Now consider the maximum amount you can make with $n$ coins, given that the largest coin has value $3.$
It should be easy to show that the number of coins required to make a total value of $x$ is at least $x/3.$
Now consider that the number of coins must be an integer, and the number becomes at least $\lceil x/3 \rceil.$
But by considering each of the three cases for $x\bmod 3,$ you can exhibit how the total $x$ can be made with only $\lceil x/3 \rceil$ coins.
Now show that $\lceil x/3 \rceil$ is equal to the given formula in each of the three cases.
If you want to more rigorous, you can do the proof first for $0,$ $1,$ and $2$, use these as the base case; the inductive assumption is that $x,$ $x+1,$ and $x+2$ all satisfy the formula, and the inductive step is to show that in all three cases you can substitute $x+1$ for $x.$
What I find puzzling is why someone would come up with such an excessively complicated formula in the first place.