My Louise Vuitton T-Shirt Gift Can't Be Exchanged

A buddy of mine got me a t-shirt from Louise Vuitton as a present, but they weren't sure about the size, so they reached out for help. The salesperson mentioned that if the buyer had the receipt, they could exchange the item. It's also written on the receipt. Upon receiving the gift, they initially agreed to exchange it. However, when I settled on a different item, they informed me that they were unable to proceed with the exchange. Their reasoning was that my friend, who had purchased the gift, resides overseas and had made the purchase without paying taxes. I asked for a solution right away, but unfortunately, they were unable to assist.