Swapping two rows doesn't change the span of the matrix, and neither does row subtraction. If v2 is replaced with v2-k×v1, we can still span the original v2, simply by adding k×v1 back again. The span of the matrix is unchanged by gaussian elimination.
Suppose gaussian elimination leaves us with a dependent set of vectors. Thus x1×r1 + x2×r2 + … xm×rm = 0, where xi is the ith coefficient and ri is the ith nonzero row, or vector. The first nonzero entry in the first row has all zeros below it, hence x1 has to be 0. That row does not participate. Find the first nonzero entry in the next row. It has all zeros below it, hence x2 = 0. This continues all the way to xm, hence the rows are linearly independent. They form a basis for the subspace spanned by the matrix, and the number of rows gives the rank. If the rank is n, the matrix is nonsingular, and spans the entire space.