if(-f $path_to_file){
   #do something
}

##</code><code>##

use strict;
use File::Find;
use File::Copy;
use Cwd;

my $Src = $ARGV[0];
my $Trg = $ARGV[1];
my $path = getcwd();

chdir($Src);
find (\&wanted, '.');

sub wanted {
   if(-f $path.'/'.$Trg.'/'.$File::Find::dir.'/'.$_){
      print "File in $Trg: $_\n";
   }else{
      mkdir($path.'/'.$Trg.'/'.$File::Find::dir) if(! -d $path.'/'.$Trg.'/'.$File::Find::dir);
		copy($_,  $path.'/'.$Trg.'/'.$File::Find::dir.'/'.$_) if(! -d $File::Find::name);
	}
}