Why Soundness holds also when he underlying vocabulary contains = in Derivational LK Soundness and Completeness?

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In the book: Logical Foundations of Proof Complexity (S.Cook), we have a proof for the Derivational Soundness and Completeness of LK assuming that the underlying vocabulary does not contain =. In this proof is said that the soundness direction holds also when he underlying vocabulary contains =.

Theorem in the mentioned book

My question is, why the soundness holds with = and completeness does not?