private bool SendEmail(string mail_to, string mail_subject, string mail_body)
{
    bool result = false;
    try
    {
      SmtpClient client = new SmtpClient("smtp.gmail.com");
      client.UseDefaultCredentials = false;
      client.EnableSsl = true;
      client.Port = 587;
      client.Credentials = new NetworkCredential("from@mail.com", "your_gmail_password");



      MailMessage mailMessage = new MailMessage();
      mailMessage.From = new MailAddress("from@mail.com");
      mailMessage.To.Add(mail_to);
      mailMessage.Body = mail_body;
      mailMessage.Subject = mail_subject;
      client.Send(mailMessage);
      result = true;
     }
     catch (Exception ex)
     {
       result = false;
     }
     return result;
}

public IActionResult SendEmailWithTransparentImage()
{
   var email_body = "your_email_body";            
   var imageUrl = Url.Action("ImageRequestFromEmail", "Home", new {user_id=12345}, protocol: Url.ActionContext.HttpContext.Request.Scheme);            
   var imageTag = $"<img src='{imageUrl}' style='width:1px;height:1px;'>";            
   email_body += imageTag;
   var result = SendEmail("to@email.com", "test image", email_body);
   return View(result);
}

[Route("1x1.gif")]
public IActionResult ImageResponse()
{
   //درخواست عکس ارسال شده و اینجا باید عملیات دلخواه را انجام دهیم
   var emailOpenDate = DateTime.Now;
            
   //سپس عکس را در جواب درخواست ارسال میکنیم
   byte[] imagegBytes = Convert.FromBase64String("R0lGODlhAQABAAAAACH5BAEAAAAALAAAAAABAAEAAAI=");
   return File(imagegBytes, "image/gif");
}

<?xml version="1.0" encoding="utf-8"?>
<sprite xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="http://vswebessentials.com/schemas/v1/sprite.xsd">
  <settings>
    <!--Determines if the sprite image should be automatically optimized after creation/update.-->
    <optimize>true</optimize>
    <!--Determines the orientation of images to form this sprite. The value must be vertical or horizontal.-->
    <orientation>vertical</orientation>
    <!--File extension of sprite image.-->
    <outputType>png</outputType>
    <!--Determin whether to generate/re-generate this sprite on building the solution.-->
    <runOnBuild>false</runOnBuild>
    <!--Use full path to generate unique class or mixin name in CSS, LESS and SASS files. Consider disabling this if you want class names to be filename only.-->
    <fullPathForIdentifierName>true</fullPathForIdentifierName>
    <!--Use absolute path in the generated CSS-like files. By default, the URLs are relative to sprite image file (and the location of CSS, LESS and SCSS).-->
    <useAbsoluteUrl>false</useAbsoluteUrl>
    <!--Specifies a custom subfolder to save CSS files to. By default, compiled output will be placed in the same folder and nested under the original file.-->
    <outputDirectoryForCss />
    <!--Specifies a custom subfolder to save LESS files to. By default, compiled output will be placed in the same folder and nested under the original file.-->
    <outputDirectoryForLess />
    <!--Specifies a custom subfolder to save SCSS files to. By default, compiled output will be placed in the same folder and nested under the original file.-->
    <outputDirectoryForScss />
  </settings>
  <!--The order of the <file> elements determines the order of the images in the sprite.-->
  <files>
    <file>/Content/Images/01.png</file>
    <file>/Content/Images/02.png</file>
    <file>/Content/Images/03.png</file>
    <file>/Content/Images/04.png</file>
  </files>
</sprite>

/*
This is an example of how to use the image sprite in your own CSS files
*/
.Content-Images-01 {
/* You may have to set 'display: block' */
width: 32px;
height: 32px;
background: url('icons.png') 0 0;
}
.Content-Images-02 {
/* You may have to set 'display: block' */
width: 32px;
height: 32px;
background: url('icons.png') 0 -32px;
}
.Content-Images-03 {
/* You may have to set 'display: block' */
width: 32px;
height: 32px;
background: url('icons.png') 0 -64px;
}
.Content-Images-04 {
/* You may have to set 'display: block' */
width: 32px;
height: 32px;
background: url('icons.png') 0 -96px;
}

<div class="Content-Images-01"></div>
<div class="Content-Images-02"></div>
<div class="Content-Images-03"></div>
<div class="Content-Images-04"></div>

<img src="https://www.dntips.ir/images/logo.png" />

<img src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAADCAIAAAA7ljmRAAAAGElEQVQIW2P4DwcMDAxAfBvMAhEQMYgcACEHG8ELxtbPAAAAAElFTkSuQmCC" />

<img src="data:image/png;base64,iVBOR..." />

// Guess mime type of file(overloaded method takes byte array or stream as arg.)
MimeGuesser.GuessMimeType("path/to/file"); //=> image/jpeg