Converting from LRF: Paragraph & Line Breaks

[wudaben]

I am looking to convert several LRF formatted ebooks I have over to EPUB. What I would like to do is retain as much as is possible from the original formatting.... Specifically I would like to keep the paragraph and line breaks from the original document. Thus far I have tried both Calibre and LRFTools and in each program my converted document uses the same tags for line breaks as they do for a paragraph break so I cannot distinguish between the two. In Calibre every sentence begins and ends with <p> tags and in LRFTools every sentence begins with a <div> and then a <span> tag surrounding the sentence. If you can provide any insight on this I would appreciate it. Thanks!