The idea of statistical transmutation plays a crucial role in descriptions of the fractional quantum Hall effect. However, a recently conjectured duality between a critical boson and a massless two-component Dirac fermion extends this notion to gapless systems. This duality sheds light on highly nontrivial problems such as the half-filled Landau level, the superconductor-insulator transition, and surface states of strongly coupled topological insulators. Although this boson-fermion duality has undergone many consistency checks, it has remained unproven. We describe the duality in a nonperturbative fashion using an exact UV mapping of partition functions on a 3D Euclidean lattice.