KML sample

x.kml

<?xml version="1.0" encoding="UTF-8"?>
<kml xmlns="http://www.opengis.net/kml/2.2"  xmlns:gx="http://www.google.com/kml/ext/2.2" xmlns:kml="http://www.opengis.net/kml/2.2" xmlns:atom="http://www.w3.org/2005/Atom">
<GroundOverlay>
    <name>panel1</name>
    <Icon>
            <href>panel1.png</href>
            <viewBoundScale>0.75</viewBoundScale>
    </Icon>
    <LatLonBox>
            <north>37.5422476694301</north>
            <south>37.53370251727466</south>
            <east>-77.43246990568036</east>
            <west>-77.44384562932868</west>
    </LatLonBox>
</GroundOverlay>
</kml>

y.kml

<kml xmlns="http://www.opengis.net/kml/2.2">
<Document>
<GroundOverlay>
<name>
Test
</name>
<Icon>
<href>
http://kml-test-issue.s3.amazonaws.com/test.gif
</href>
</Icon>
<altitudeMode>clampToGround</altitudeMode>
<LatLonBox>
<north>39.981</north>
<south>-21.128</south>
<west>168.363</west>
<east>-92.287</east>
</LatLonBox>
</GroundOverlay>
</Document>
</kml>