/// <summary>
/// DataGridViewDisableCheckBoxColumn 
/// 自定義disablecheckbox列 實現禁用效果
/// </summary>
public class DataGridViewDisableCheckBoxColumn : DataGridViewCheckBoxColumn
{
    public DataGridViewDisableCheckBoxColumn()
    {
        this.CellTemplate = new DataGridViewDisableCheckBoxCell();
    }
}

public class DataGridViewDisableCheckBoxCell : DataGridViewCheckBoxCell
{
    private bool enabledValue;

    public bool Enabled
    {
        get
        {
            return enabledValue;
        }
        set
        {
            enabledValue = value;
        }
    }

    public override object Clone()
    {
        DataGridViewDisableCheckBoxCell cell =
            (DataGridViewDisableCheckBoxCell)base.Clone();
        cell.Enabled = this.Enabled;
        return cell;
    }

    public DataGridViewDisableCheckBoxCell()
    {
        this.enabledValue = true;
    }

    protected override void Paint(Graphics graphics,
        Rectangle clipBounds, Rectangle cellBounds, int rowIndex,
        DataGridViewElementStates elementState, object value,
        object formattedValue, string errorText,
        DataGridViewCellStyle cellStyle,
        DataGridViewAdvancedBorderStyle advancedBorderStyle,
        DataGridViewPaintParts paintParts)
    {
        if (!this.enabledValue)
        {
            if ((paintParts & DataGridViewPaintParts.Background) ==
                DataGridViewPaintParts.Background)
            {
                SolidBrush cellBackground =
                    new SolidBrush(cellStyle.BackColor);
                graphics.FillRectangle(cellBackground, cellBounds);
                cellBackground.Dispose();
            }

            if ((paintParts & DataGridViewPaintParts.Border) ==
                DataGridViewPaintParts.Border)
            {
                PaintBorder(graphics, clipBounds, cellBounds, cellStyle,
                    advancedBorderStyle);
            }

            CheckBoxState state = value != null && (bool)value ?
                CheckBoxState.CheckedDisabled : CheckBoxState.UncheckedDisabled;
            Size size = CheckBoxRenderer.GetGlyphSize(graphics, state);
            Point center = new Point(cellBounds.X, cellBounds.Y);
            center.X += (cellBounds.Width - size.Width) / 2;
            center.Y += (cellBounds.Height - size.Height) / 2;

            CheckBoxRenderer.DrawCheckBox(graphics, center, state);
        }
        else
        {
            base.Paint(graphics, clipBounds, cellBounds, rowIndex,
                elementState, value, formattedValue, errorText,
                cellStyle, advancedBorderStyle, paintParts);
        }
    }
}