Let be the predicate that the statement holds true on a graph with vertices. We will show this is true via induction over .
For the base case, we have two vertices , if there are no edges between them it holds vacuously, note that the only other case is that there is one edge, because if there were two then they could only be formed of the edges which would contradict that there is no way to return back to a city you were previously at. Therefore without loss of generality assume that the only edge is , in that case the statement holds true because is the city into which all roads enter and is the city from which all roads exit.
For the induction step assume the prediate holds true for and we'll prove that it holds true on , so supposing we have a graph with nodes, let's obtain the graph by removing one vertex and all edges it's involved in, by induction this subgraph has an such that all roads enter and all roads exit , specifically note that this implies that the edge and exist in the original graph that contained .
Note that by re-adding in the property would be maintained unless had an edge , but this would be impossible because the graph has the property that when you leave a city you cannot return to it again, but if we have the path contradicts this fact, similarly if an edge existed we also get this contradiction, therefore such edges must not exist which shows that the predicate holds true on the graph containing by using as the sink and as the source.