[step:Extend the basis of $U$ to a basis of $V$]We extend the linearly independent list $(u_1,\ldots,u_m)$ in $V$ to a basis of $V$.
[claim:Any finite linearly independent list in $V$ extends to a basis of $V$]
Let $(w_1,\ldots,w_r)$ be a linearly independent list in the finite-dimensional vector space $V$. Then there exist vectors $z_1,\ldots,z_s\in V$ such that
\begin{align*}
(w_1,\ldots,w_r,z_1,\ldots,z_s)
\end{align*}
is a basis of $V$.
[/claim]
[proof]
Let $L_0=(w_1,\ldots,w_r)$, and let $W_0=\operatorname{span}(L_0)$ denote the subspace of $V$ spanned by this list. If $W_0=V$, then $L_0$ already spans $V$, and since it is linearly independent, it is a basis of $V$.
Suppose instead that $W_0\neq V$. Choose $z_1\in V\setminus W_0$. Then the list
\begin{align*}
L_1=(w_1,\ldots,w_r,z_1)
\end{align*}
is linearly independent. Indeed, if
\begin{align*}a_1w_1+\cdots+a_rw_r+b_1z_1=0\end{align*}
with $a_1,\ldots,a_r,b_1\in k$, then $b_1\neq 0$ would imply
\begin{align*}z_1=-b_1^{-1}(a_1w_1+\cdots+a_rw_r)\in W_0,\end{align*}
contrary to the choice of $z_1$. Hence $b_1=0$, and then $a_1=\cdots=a_r=0$ by [linear independence](/page/Linear%20Independence) of $(w_1,\ldots,w_r)$.
Repeat this construction: after choosing $z_1,\ldots,z_j$, let
\begin{align*}L_j=(w_1,\ldots,w_r,z_1,\ldots,z_j)\end{align*}
and let $W_j=\operatorname{span}(L_j)$. If $W_j\neq V$, choose $z_{j+1}\in V\setminus W_j$, and the same argument shows that $L_{j+1}$ remains linearly independent.
Because $V$ is finite-dimensional, no linearly independent list in $V$ can have length greater than $\dim V$. Therefore this process must stop after finitely many steps. Thus for some $s\geq 0$, the list
\begin{align*}
(w_1,\ldots,w_r,z_1,\ldots,z_s)
\end{align*}
is linearly independent and spans $V$. Hence it is a basis of $V$.
[/proof]
Applying the claim to the linearly independent list $(u_1,\ldots,u_m)$ in $V$, we obtain vectors $v_{m+1},\ldots,v_n\in V$ such that
\begin{align*}
(u_1,\ldots,u_m,v_{m+1},\ldots,v_n)
\end{align*}
is a basis of $V$.[/step]