A GOS attachment of what type? Only image or plain text can be embedded in Smart Form (not PDF, not Word, not Excel, etc., or you need to extract the text of these documents so that to embed it as plain text)
The only possibility to include images in Smart Forms is SE78. Read Frederic link or search the forum (for instance this blog post, although QR is now native it shows how to create image programatically in SE78).
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