You need to set preserve 3d
#outer {
padding: 20px;
background-color: blue;
-webkit-transform: perspective(400px) rotateX(45deg);
-webkit-transform-style: preserve-3d;
}
#inner {
height: 150px;
width: 150px;
background-color: tomato;
background-image: url(http://www.w3schools.com/html/smiley.gif);
background-size: 100%;
-webkit-transform: rotateX(-45deg);
-webkit-transform-origin: bottom center;
}