I assume that the underlying field is $\mathbb R$. As the result does not hold in infinite-dimensional spaces (see closed range theorem), understandably the proof uses a dimensionality argument.
Let $y \in im A^T$ and $x\in \ker A$. Then there is $u$ such that $y = A^Tu$.
This gives
$$
x^T y = x^T(A^Tu) = (Ax)^Tu=0.
$$
Hence $im A^T \subset (\ker A)^\perp$.
Let now $x\in (im A^T)^\perp$. Then $x^T (A^T u)=0$ for all $u$, which implies $(Ax)^Tu=0$ for all $u$. Setting $u:=Ax$ yields $x\in \ker A$, this proves $(im A^T)^\perp \subset \ker A$, and $\ker A^\perp \subset (im A^T)^{\perp\perp}$.
Finally, using $U^{\perp\perp}=U$, which holds for all subspaces of finite-dimensional inner product spaces, we conclude
$$
im A^T \subset (\ker A)^\perp \subset (im A^T)^{\perp\perp}=im A^T,
$$
which is the claim. The proof $U^{\perp\perp}=U$ uses a dimension argument for subspaces (no rank-nullity). It is easy to see that $U\subset U^{\perp\perp}$ and $\dim U = \dim U^{\perp\perp}$.