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Fix any Boolean valuation $v$. Logical equivalence of $\alpha$ and $\beta$ means $v(\alpha )=v(\beta )$ for this Boolean valuation and every other one. Follow the unique path from the replaced node to the root of the formula syntax tree. At a negation node, equal input truth values have equal negations. At a logical implication node, the unaffected child has the same truth value before and after subformula replacement, while the affected child has the same truth value by induction; the resulting logical implications therefore agree as well.

Induction along that finite path yields $v(\varphi )=v({\varphi }^{\prime })$. Since $v$ was arbitrary,This is the replacement theorem for logical equivalence: the semantics of each logical connective depends only on the truth values of its immediate inputs.