The subnets should be of different for the two internal networks that you would want to communicate
with via the vpn tunnel. See sample config of a simple lan to lan on:
http://www.cisco.com/warp/customer/707/30.html
If however your private subnets are the same, you could basically nat one side first before it goes thru the vpn tunnel. In most cases you do the nat on
another device/router before it goes thru the vpn tunnel. Basically what governs the use of different subnet is routing, as you normally don't route to the same subnet. The router basically check the crypto acl configured in conjunction with the IPSec config, to see if the traffic going through it needs to go through the IPSec tunnel.