VB.Net (Window Form) DataGridView ในส่วนของ Header สามารถทำ colspan rowspan เหมือน <table></table> ใน HTML ได้หรือเปล่า?

Private Sub dg_ESC_CellPainting(ByVal sender As Object, ByVal e As System.Windows.Forms.DataGridViewCellPaintingEventArgs) Handles dg_ESC.CellPainting
	
	If e.RowIndex = 0 AndAlso (e.ColumnIndex = 2 Or e.ColumnIndex = 3) Then  ' รวมคอลัมน์ 2, 3 ที่แถว 0
		Using gridBrush As Brush = New SolidBrush(Me.dg_ESC.GridColor), backColorBrush As Brush = New SolidBrush(e.CellStyle.BackColor)
		Using gridLinePen As Pen = New Pen(gridBrush)
' Clear cell 
		e.Graphics.FillRectangle(backColorBrush, e.CellBounds)
'Bottom line drawing
		e.Graphics.DrawLine(gridLinePen, e.CellBounds.Left, e.CellBounds.Bottom - 1, e.CellBounds.Right - 1, e.CellBounds.Bottom - 1)
'top line drawing
		e.Graphics.DrawLine(gridLinePen, e.CellBounds.Left, e.CellBounds.Top, e.CellBounds.Right - 1, e.CellBounds.Top)
'Drawing Right line
		If e.ColumnIndex = 3 Then
			e.Graphics.DrawLine(gridLinePen, e.CellBounds.Right - 1, e.CellBounds.Top, e.CellBounds.Right - 1, e.CellBounds.Bottom)
		End If
'Inserting text
		If e.ColumnIndex = 3 Then
			e.Graphics.DrawString(CType(e.Value, String), e.CellStyle.Font, Brushes.Black, e.CellBounds.X - (e.CellBounds.X / 4), e.CellBounds.Y + 5)
		End If
		e.Handled = True
		End Using
		End Using
	End If
'...