[TYPO3] Is it possible to change the img tag?

[Pascal Cramer]

Goodmorning everyone,

I am looking for a way to render an image (from an image element) as background 
of a div.
My guess was there would be a wrap where the html of the img tag was defined.
I've been searching the object browser, sysext\css_styled_content, newslists and 
Google but cannot find a solution or the location where Typo wraps the file 
reference with the img tag.

So what I want is for:
  <img src="typo3temp/pics/af05f9bade.gif" width="120" height="90" alt="img2" />
to become:
  <div style="background-image:url(typo3temp/pics/af05f9bade.gif)"></div>

Now my questions are:
  where does Typo wrap the file ref/is it at all possible to change this?
  are there other/better ways of doing this?

thanks,
Pascal