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Let  
\[V=\mathbb{R}^3\]
  and let
\[S= \{(a,0,b):a,b \in \mathbb{R} \}\]

\[S= \{(0,0,b):a,b \in \mathbb{R} \}\]

Now  
\[S, \: \subset V\]
  and  
\[S\]
  and  
\[T\]
  are isomorphic.
\[\mathbb{R} \cap T = \emptyset\]

Hence  
\[\mathbb{R}^3\]
  can be decomposed into the direct sum of disjoint subspaces of  
\[\mathbb{R}^3\]
  ,  
\[\mathbb{R}^3 = \mathbb{R} \oplus T\]
.
We can not write  
\[S\]
  in this way.
Hence  
\[S, \: T\]
  are isomorphic but do not obey any congruence relation.