Generating a coherent 3D scene representation from multi-view images is a fundamental yet challenging task. Existing methods often struggle with multi-view fusion, leading to fragmented 3D representations and sub-optimal performance. To address this, we introduce VG3T, a novel multi-view feed-forward network that predicts a 3D semantic occupancy via a 3D Gaussian representation. Unlike prior methods that infer Gaussians from single-view images, our model directly predicts a set of semantically attributed Gaussians in a joint, multi-view fashion. This novel approach overcomes the fragmentation and inconsistency inherent in view-by-view processing, offering a unified paradigm to represent both geometry and semantics. We also introduce two key components, Grid-Based Sampling and Positional Refinement, to mitigate the distance-dependent density bias common in pixel-aligned Gaussian initialization methods. Our VG3T shows a notable 1.7%p improvement in mIoU while using 46% fewer primitives than the previous state-of-the-art on the nuScenes benchmark, highlighting its superior efficiency and performance.