It is a fairly common assumption in most tax authorities that a gift must be for the use of the person to whom they are gifted. If you receive some benefit from them you must be able to defend it, and defend it from tax evasion, which it is if you did it to avoid tax and intended to benefit from.
For example, if you gift the money to your wife, and you both live off it and you appear to have no income then the tax authorities would say it is not a real gift. There is another issue with gifts in Thailand, they can be reclaimed, and since married couples are treated as a special case, you would be advised to take professional advice.
I would point you at Mike Lister's excellent practical tax guide on this forum, you will need to find it yourself, but the appropriate part is
65) Two additional points on this subject are: 1) Funds that are gifted, must be for the use of the person to whom they are gifted.
If you care to give me some details of your specific case, I will try and help you more accurately.