$R_\theta = \left( \begin{array}{cc} \cos (\theta) & -\sin (\theta) \\\ \sin (\theta) & \cos (\theta) \\\ \end{array} \right)$
To be linearly _de_ pendent, we must be able to express one row as a (real) multiple $\alpha$ of the other row. That would mean:
* $\alpha \cos \theta = \sin \theta$
* $-\alpha \sin \theta = \cos \theta$
This implies that $\alpha = \sqrt{-1}$, and hence is not real. Hence these rows are not _de_ pendent, and hence are _independent_.