can how to rotate a picture in picture box? just a simple code to rotate a picture?

No easy code exists. The PictureBox does not support a rotate function.
You will have to use some of the Win32 APIs from the Software Development Kit to
deal with rotating a picture.

You need to position the control by resting its X, Y co-ordinates using trigonometric functions SIN and COS.

is there no other way to code it?

Unfortunately not. The following is only a start...

Have a look at THIS link or THIS link. They contain code samples. If you do not have the basic knowledge of rendering, this might be a bit heavy though.:)