We know the Switch can divide the VLAN,
Yes, a managed switch can separate its traffic into multiple VLANs. Each VLAN forms a separate broadcast domain on the data link layer (L2).
such as it can divide the
126.96.36.199/24 to 188.8.131.52/25 and 184.108.40.206/25.
Careful not to mix L2 and L3 (network layer). While VLANs separate L2 traffic they don't use IP addresses nor do L2 switches.
Subnetting is a layer 3 mechanism - while it is most often closely related to VLANs, both are distinct aspects: nodes in different VLANs cannot communicate with each other by definition (on L2), but those nodes can use the network layer to communicate across a gateway/router. That in turn requires proper addressing which can be accomplished using subnetting.
if the 220.127.116.11/25's gateway IP address is 18.104.22.168, so whether does the gateway's location?
The gateway can be part of a layer-3 switch ("switch virtual interface" on Cisco) or it can be attached externally to the switch. Of course, an external gateway needs to be connected to each VLAN it's supposed to provide gateway services to. Those connections can be physical - one link for each VLAN, or logical - a single physical link with logical subinterfaces and trunked VLANs.
To actually find a gateway configured by someone else, you need to know its MAC address (by ARP) and locate that MAC address in the switch's source address table.