I know this is the stupid way but it works
HTML Code:
<vb:if condition="$count = 0"></vb:if>
<vb:each from="array" key="arraykey" value="arrayvalue">
<vb:if condition="$count = $count + 1"></vb:if>
<vb:if condition="$count <= 3">
<!-- YOUR HTML -->
<vb:else />
<!-- YOUR HTML -->
</vb:if>
</vb:each>
Somehow when you put php code inside <vb:if condition="">, the code executed.
If anyone knows other way (exept javascript) please tell me.