Cutom P tag inside LI tag

HI,

I want to add P tag inside LI tag in OL and UL. Anybody can help me do this.

Currently CKEDITOR OL list is as follows

<OL>

<LI>test</LI>

</OL>

i want like below

<OL>

<LI><P>test</P>/LI>

</OL>

Thanks in advance