documentclass{scrbook}
usepackage[Export]{adjustbox}
usepackage{multicol}
usepackage{graphicx}
usepackage{calc}
RequirePackage{expl3}
RequirePackage{xparse}

ExplSyntaxOn
keys_define:nn {pic}
{
path .tl_set:N = l_path,
lines .fp_set:N = l_lines,
}

DeclareDocumentCommandpic{m}{
group_begin:
IfNoValueF {#1} { keys_set:nn {pic} {#1} }
fp_set:Nn l_lineheight {fp_eval:n {baselineskip*fp_use:N l_lines }}
newlength{help}
setlength{help}{heightof{includegraphics{l_path}}}
fp_set:Nn l_picheight {help}
fp_compare:nNnTF {l_lineheight}<{l_picheight}
{
  fp_set:Nn l_help {fp_eval:n {l_picheight-l_lineheight}}
  noindentincludegraphics[trim=0 0 0 5baselineskip,clip]{l_path}
}
{
  noindentincludegraphics{l_path}
}
group_end:
}

ExplSyntaxOff

begin{document}
begin{multicols}{2}
Some Text
pic{lines=5,path={example.jpg}}
end{multicols}
end{document}