Same eigenvalues can be shown easily $XX'v=\lambda v \implies X'X(X'v)=\lambda (X'v)$ and similarly for $XX'$ case.
But it is hard to see immediately how engienspace of each $\lambda $have same dimensionality for $XX', X'X$.
I know this is true from SVD but I don't want to use it here because I look forward to proving SVD using this as a corollary.