[proofplan]
We prove the corrected statement: congruence matrices modulo relative elementary matrices describe the kernel of the reduction map $K_1(R)\to K_1(R/I)$, equivalently the image of relative $K_1$ in $K_1(R)$ in the long exact sequence of the homotopy fibre. The plus construction identifies $K_1(R)$ with $GL(R)/E(R)$ and $K_1(R/I)$ with $GL(R/I)/E(R/I)$. A class in the kernel is represented by a stable matrix whose reduction is elementary; lifting that elementary correction moves the representative into $GL(R,I)$. The remaining ambiguity is exactly multiplication by $E(R)\cap GL(R,I)=E(R,I)$.
[/proofplan]
[step:Fix the stable groups and the relative elementary subgroup]
Let
\begin{align*}
\alpha_R:GL(R)\to GL(R/I)
\end{align*}
denote the stable [group homomorphism](/page/Group%20Homomorphism) induced entrywise by the quotient map $R\to R/I$. By definition,
\begin{align*}
GL(R,I)=\ker(\alpha_R).
\end{align*}
Let
\begin{align*}
\epsilon_R:E(R)\to E(R/I)
\end{align*}
be the restriction of $\alpha_R$ to stable elementary subgroups, and define
\begin{align*}
E(R,I)=\ker(\epsilon_R)=E(R)\cap GL(R,I).
\end{align*}
The subgroup $E(R)$ is normal in $GL(R)$ by [[Stable Elementary Subgroup Is Normal](/theorems/8655)][citetheorem:8655]. Moreover $E(R)$ is perfect by [[Whitehead Lemma](/theorems/8652)][citetheorem:8652], so the plus construction of $BGL(R)$ with respect to $E(R)$ is defined. The same statements apply to $R/I$.
[guided]
The theorem is a stable statement, so all groups in the proof are direct limits over matrix size. The map
\begin{align*}
\alpha_R:GL(R)\to GL(R/I)
\end{align*}
is obtained by applying the quotient homomorphism $R\to R/I$ to every matrix entry, after passing to the stable direct limit. Its kernel is the congruence subgroup
\begin{align*}
GL(R,I)=\ker(\alpha_R),
\end{align*}
that is, the subgroup represented by invertible matrices congruent to the identity matrix modulo $I$ after stabilization.
We also need the elementary subgroup killed by the plus construction. Let
\begin{align*}
\epsilon_R:E(R)\to E(R/I)
\end{align*}
be the restriction of $\alpha_R$. We define
\begin{align*}
E(R,I)=\ker(\epsilon_R).
\end{align*}
This is the relative elementary subgroup under the stable convention used in the theorem.
The plus construction requires a perfect [normal subgroup](/page/Normal%20Subgroup) of the fundamental group. Here $\pi_1(BGL(R))\cong GL(R)$, and [Stable Elementary Subgroup Is Normal][citetheorem:8655] gives $E(R)\trianglelefteq GL(R)$. The [Whitehead Lemma][citetheorem:8652] gives that $E(R)$ is perfect. Therefore $BGL(R)^+$ is the plus construction of $BGL(R)$ with respect to $E(R)$, and the same verification applies to $R/I$.
[/guided]
[/step]
[step:Identify kernel classes by stable matrices whose reductions are elementary]
Let
\begin{align*}
q_R:BGL(R)\to BGL(R)^+
\end{align*}
and
\begin{align*}
q_{R/I}:BGL(R/I)\to BGL(R/I)^+
\end{align*}
be the plus-construction maps. By the chosen model,
\begin{align*}
K(R)=BGL(R)^+.
\end{align*}
By the defining fundamental-group property of the plus construction, applied to the perfect normal subgroup $E(R)\trianglelefteq GL(R)$ verified above, the plus construction with respect to $E(R)$ identifies
\begin{align*}
K_1(R)=\pi_1(BGL(R)^+)\cong GL(R)/E(R),
\end{align*}
and the same argument for $R/I$ gives
\begin{align*}
K_1(R/I)=\pi_1(BGL(R/I)^+)\cong GL(R/I)/E(R/I).
\end{align*}
Under these identifications, the homomorphism $K_1(R)\to K_1(R/I)$ is induced by
\begin{align*}
\alpha_R:GL(R)\to GL(R/I).
\end{align*}
This is because the map $BGL(R)\to BGL(R/I)$ induced by $\alpha_R$ carries $E(R)$ into $E(R/I)$, so it descends after plus construction to the quotient map on fundamental groups. Hence a class in
\begin{align*}
\ker\bigl(K_1(R)\to K_1(R/I)\bigr)
\end{align*}
is represented by an element $g\in GL(R)$ such that $\alpha_R(g)$ is trivial in $GL(R/I)/E(R/I)$. Equivalently,
\begin{align*}
\alpha_R(g)\in E(R/I).
\end{align*}
The long exact sequence for the homotopy fibre $K(R,I)$ gives
\begin{align*}
K_1(R,I)\to K_1(R)\to K_1(R/I),
\end{align*}
so this kernel is the image of $K_1(R,I)\to K_1(R)$. We do not identify it with all of $K_1(R,I)$; the possible preceding boundary from $K_2(R/I)$ is precisely why the corrected statement is formulated in terms of the kernel.
[guided]
The point of this step is to use only the part of the homotopy-fibre exact sequence that is valid in degree one. Let $K(R,I)$ denote the homotopy fibre of $K(R)\to K(R/I)$. The long exact sequence of homotopy groups contains
\begin{align*}
K_2(R/I)\to K_1(R,I)\to K_1(R)\to K_1(R/I).
\end{align*}
Therefore $K_1(R,I)$ need not equal the kernel of $K_1(R)\to K_1(R/I)$; only its image in $K_1(R)$ is that kernel. This is the exact place where the possible $K_2(R/I)$ boundary enters.
Now compute that kernel. The plus construction of $BGL(R)$ with respect to the verified perfect normal subgroup $E(R)\trianglelefteq GL(R)$ kills exactly $E(R)$ on fundamental groups, so
\begin{align*}
K_1(R)=\pi_1(BGL(R)^+)\cong GL(R)/E(R).
\end{align*}
Likewise,
\begin{align*}
K_1(R/I)=\pi_1(BGL(R/I)^+)\cong GL(R/I)/E(R/I).
\end{align*}
The quotient map $R\to R/I$ induces the stable group homomorphism
\begin{align*}
\alpha_R:GL(R)\to GL(R/I),
\end{align*}
and it sends elementary transvections over $R$ to elementary transvections over $R/I$. Hence it sends $E(R)$ into $E(R/I)$ and induces the displayed map on the quotient fundamental groups.
Thus a class of $K_1(R)$ represented by $g\in GL(R)$ lies in the kernel exactly when the class of $\alpha_R(g)$ in $GL(R/I)/E(R/I)$ is the identity. This condition is
\begin{align*}
\alpha_R(g)\in E(R/I).
\end{align*}
This gives a matrix-level description of the kernel, not of the whole homotopy-fibre group.
[/guided]
[/step]
[step:Move each fibre-loop representative into the congruence subgroup]
Let $g\in GL(R)$ satisfy $\alpha_R(g)\in E(R/I)$. We first justify that $\epsilon_R:E(R)\to E(R/I)$ is surjective. Every generator of $E(R/I)$ has the form $e_{ij}(\bar a)$ for some $\bar a\in R/I$; choose $a\in R$ mapping to $\bar a$, and then $e_{ij}(a)\in E(R)$ maps to $e_{ij}(\bar a)$. Since $E(R/I)$ is generated by such elementary transvections and $\epsilon_R$ is a group homomorphism, every finite product of generators in $E(R/I)$ lifts to a finite product in $E(R)$. Hence there exists an element $e\in E(R)$ such that
\begin{align*}
\epsilon_R(e)=\alpha_R(g).
\end{align*}
Define
\begin{align*}
h:=ge^{-1}\in GL(R).
\end{align*}
Then
\begin{align*}
\alpha_R(h)=\alpha_R(g)\alpha_R(e)^{-1}=1,
\end{align*}
so $h\in GL(R,I)$.
The classes represented by $g$ and $h$ in $K_1(R)=GL(R)/E(R)$ are equal because $e\in E(R)$. Thus every element of $\ker\bigl(K_1(R)\to K_1(R/I)\bigr)$ has a representative in $GL(R,I)$.
[/step]
[step:Identify exactly when two congruence representatives give the same kernel class]
Let $h_0,h_1\in GL(R,I)$. Their images define the same element of $K_1(R)=GL(R)/E(R)$ precisely when
\begin{align*}
h_1h_0^{-1}\in E(R).
\end{align*}
Since $h_0,h_1\in GL(R,I)$ and $GL(R,I)$ is a subgroup, we also have
\begin{align*}
h_1h_0^{-1}\in GL(R,I).
\end{align*}
Therefore
\begin{align*}
h_1h_0^{-1}\in E(R)\cap GL(R,I)=\ker(E(R)\to E(R/I))=E(R,I).
\end{align*}
Conversely, if $h_1h_0^{-1}\in E(R,I)$, then $h_1h_0^{-1}\in E(R)$, so $h_0$ and $h_1$ have the same class in $GL(R)/E(R)=K_1(R)$. Because both representatives lie in $GL(R,I)$, both classes lie in the kernel of $K_1(R)\to K_1(R/I)$.
Therefore the [equivalence relation](/page/Equivalence%20Relation) on congruence representatives for the kernel is precisely quotienting by $E(R,I)$.
[/step]
[step:Construct the natural isomorphism]
Define
\begin{align*}
\Phi:GL(R,I)\to \ker\bigl(K_1(R)\to K_1(R/I)\bigr)
\end{align*}
by sending $h\in GL(R,I)$ to its class $[h]$ in
\begin{align*}
K_1(R)=GL(R)/E(R).
\end{align*}
This is well-defined because $\alpha_R(h)=1$, so the image of $[h]$ in $GL(R/I)/E(R/I)=K_1(R/I)$ is the identity class.
Multiplication of stable matrices descends to multiplication in $GL(R)/E(R)$, so $\Phi$ is a group homomorphism. The previous step shows that
\begin{align*}
\ker(\Phi)=E(R,I).
\end{align*}
The representative-moving step shows that $\Phi$ is surjective onto the kernel. Hence $\Phi$ induces a bijective group homomorphism
\begin{align*}
\overline{\Phi}:GL(R,I)/E(R,I)\to \ker\bigl(K_1(R)\to K_1(R/I)\bigr).
\end{align*}
Thus
\begin{align*}
GL(R,I)/E(R,I)\cong \ker\bigl(K_1(R)\to K_1(R/I)\bigr).
\end{align*}
By exactness of the low-degree sequence for the homotopy fibre, this kernel is the image of $K_1(R,I)\to K_1(R)$. The construction uses only the quotient homomorphism $R\to R/I$, stabilization, elementary subgroups, and the plus-construction identifications of $K_1$. Therefore the isomorphism is natural in pairs $(R,I)$.
[guided]
We now package the matrix calculation into the promised quotient isomorphism. Define a map
\begin{align*}
\Phi:GL(R,I)\to \ker\bigl(K_1(R)\to K_1(R/I)\bigr)
\end{align*}
by sending $h\in GL(R,I)$ to its class $[h]$ in $K_1(R)=GL(R)/E(R)$. This lands in the kernel because $h\in GL(R,I)$ means $\alpha_R(h)=1$, and therefore the image of $[h]$ in $K_1(R/I)=GL(R/I)/E(R/I)$ is the identity class.
The map $\Phi$ is a group homomorphism because multiplication in $GL(R,I)$ is the restriction of multiplication in $GL(R)$, and the quotient map $GL(R)\to GL(R)/E(R)$ is a group homomorphism. Its kernel consists exactly of those $h\in GL(R,I)$ whose class in $GL(R)/E(R)$ is the identity. This condition is $h\in E(R)$, and since $h\in GL(R,I)$ already, it is equivalent to
\begin{align*}
h\in E(R)\cap GL(R,I)=E(R,I).
\end{align*}
Thus $\ker(\Phi)=E(R,I)$.
It remains to check surjectivity onto the kernel. Let a kernel class be represented by $g\in GL(R)$. By the kernel computation above, $\alpha_R(g)\in E(R/I)$. The restriction $\epsilon_R:E(R)\to E(R/I)$ is surjective: every elementary generator $e_{ij}(\bar a)$ over $R/I$ lifts to $e_{ij}(a)$ for any lift $a\in R$ of $\bar a$, and finite products of such generators lift to finite products in $E(R)$. Hence choose $e\in E(R)$ with $\epsilon_R(e)=\alpha_R(g)$ and set $h:=ge^{-1}$. Then
\begin{align*}
\alpha_R(h)=\alpha_R(g)\alpha_R(e)^{-1}=1,
\end{align*}
so $h\in GL(R,I)$. Since $e\in E(R)$, the classes of $g$ and $h$ in $GL(R)/E(R)$ are equal. Therefore every kernel class is in the image of $\Phi$.
The [first isomorphism theorem](/theorems/791) now gives a bijective group homomorphism
\begin{align*}
\overline{\Phi}:GL(R,I)/E(R,I)\to \ker\bigl(K_1(R)\to K_1(R/I)\bigr).
\end{align*}
The low-degree exact sequence [Low Degree Relative Exact Sequence][citetheorem:8665] identifies this kernel with the image of $K_1(R,I)\to K_1(R)$, not necessarily with all of $K_1(R,I)$. Naturality follows because each ingredient in the construction is functorial in a morphism of pairs: the quotient map, the stabilized general linear group, elementary transvections, and the plus-construction identification of $K_1$.
[/guided]
[/step]