Welcome!
How do I add photos and precisely ifit them to drawn lines and other photos?
I think about something like georeferencing, which can use for example control points to fit images.
Im adding my example - im adding several photos and fit them each other and to lines.
In this case I don’t need located project with coordinates.
Best regards
What version of SketchUp are you using? Your profile says SketchUp Free (web). Is that correct?
How are you inserting the images?
SketchUp Pro 2022 trial version 
And im inserting using import image function. Of course i need precision so rescale process and stretching image is not good and fast option
Please correct your forum profile. That information helps us help you.
What is the image source? What is the location? It might be that you can get hi res imagery via the geo-location feature.
If you can identify something you can measure within the image you can use the Tape Measure tool to resize the image independent of the rest of the model if you put the image into a group or component and then open the group/component for editing.
Here I’m resizing an image based on the length of the boundary in black. I put guidelines in with the Tape Measure tool to make it easier to see what I’m measuring and I added a dimension in there to show that it got resized.
Images are from polish Geoportal which contains hi-res ortophoto map and also underground networks.
And cause of networks I need to use this tiled photos, not only imagery from geo-location feature.
If im using only rescaling and put photo to localization i will not have well-done match.
Maybe reason of this problem is diffrent coordination system (?) 
So, tool like georeferencing doesnt exist?
There is a example of gereferencing two images using three pairs of control points.
Georeferencing example;
There product of rescaling photos and adding using corresponding points.
Doesnt look good - some lines are too far (about ~ 1,5 meter of error)
Could be that the image is not orthographic or isn’t proportioned correctly. You might need to use the Scale tool and make adjustments.
If this kind of functionality is central to what you do, you may want to look at the Placemaker plugin for SketchUp. They offer more data sources and options, though be aware most of it isn’t free:
My experience with it so far is that the aerial photography is excellent, but the topology data, at least for my real world projects, has not been useful. Despite efforts to understand the math, I still end up having to rotate the north reference to coordinate different information sources, and I don’t know why. I don’t think I’ve had to re-scale it though.
SketchUp does have position texture features that might do what you need. Do you have examples of two images that you want to align? Or some geometry and one image?
If you need real accuracy you would have to find a source for these maps in vector format (DWG or DXF, for instance). Raster images cannot deliver what you want.
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