m_startX = pnlCanvas.Width / 6;
     m_startY = pnlCanvas.Height / 6;
     m_imageWidth = pnlCanvas.Width - m_startX * 2;
     m_imageHeight = pnlCanvas.Height - m_startY * 2;

     e.Graphics.DrawImage(m_image, m_startX, m_startY, m_imageWidth, m_imageHeight);

     using (Pen p = new Pen(Brushes.White,m_lineWidth))
     {
         int stepX = m_imageWidth / 3;
         int stepY = m_imageHeight / 3;

         for(int i=1;i<3;i++)
         {
             e.Graphics.DrawLine(p, m_startX + i * stepX, m_startY, m_startX + i * stepX, m_startY + m_imageHeight);
             e.Graphics.DrawLine(p, m_startX, m_startY + i * stepY, m_startX + m_imageWidth, m_startY + i * stepY);
         }
     }

	 m_startX = pnlCanvas.Width / 6-2*m_lineWidth; 
     m_startY = pnlCanvas.Height / 6 - 2 * m_lineWidth;
     m_imageWholeWidth = pnlCanvas.Width - m_startX * 2;
     m_imageWholeHeight = pnlCanvas.Height - m_startY * 2;
     int srcImageSplittedWidth = m_image.Width / 3;
     int srcImageSplittedHeight = m_image.Height / 3;
     int destImageSplittedWidth = (m_imageWholeWidth - 2 * m_lineWidth) / 3;
     int destImageSplittedHeight = (m_imageWholeHeight - 2 * m_lineWidth) / 3;
     
	 for (int heightIndex = 0; heightIndex < 3; heightIndex++)
     {
         for (int widthIndex = 0; widthIndex < 3; widthIndex++)
         {
             g.DrawImage(m_image,
                 new Rectangle(m_startX + destImageSplittedWidth * widthIndex + m_lineWidth * widthIndex, m_startY + destImageSplittedHeight * heightIndex + m_lineWidth * heightIndex, destImageSplittedWidth, destImageSplittedHeight),
                 new Rectangle(srcImageSplittedWidth * widthIndex, srcImageSplittedHeight * heightIndex, srcImageSplittedWidth, srcImageSplittedHeight), GraphicsUnit.Pixel);
         }                
     }
     
	 using (Pen p = new Pen(Brushes.White, m_lineWidth))
     {
        p.Alignment = System.Drawing.Drawing2D.PenAlignment.Center;
        for (int i = 1; i < 3; i++)
        {
            g.DrawLine(p, m_startX + destImageSplittedWidth * i + m_lineWidth * i, m_startY, m_startX + destImageSplittedWidth * i + m_lineWidth * i, m_startY + m_imageWholeHeight);
            g.DrawLine(p, m_startX, m_startY + i * destImageSplittedHeight + m_lineWidth * i, m_startX + m_imageWholeWidth, m_startY + i * destImageSplittedHeight + m_lineWidth * i);
        }
     }        

g.FillRectangle(Brushes.White, m_startX, m_startY, m_imageWholeWidth-2, m_imageWholeHeight-2);