It was simple but got my two days to think about it. I just written another substitution where it ignores previous tag which is cancelled by next;
$string = "There is <tag1>you can do for it. that dosen't mean <tag2>you are fool.There <tag3>you got it.";
my %tag = ('tag1' => '<you>', 'tag2'=>'<do>', 'tag3'=>'<no>');
my %data = ('you'=>'<you>');
my $notag;
$string =~ s{(?<=<(.*?)>)(you)}{
$notag = $2;
if($tag{"$1"} eq $data{"$2"}){next;}
"I"
}sie;
$string =~ s{(?<=<(.*?)>)(?<!$notag)(you)}{
"I"
}sie;