brに高さを持たせる

heightではなくline-heightを使う

by FiNGAHOLiC

HTML

<div>moge<br>moge</div>
<div>d</div>
<div>d<br></div>

CSS

div {
    background: red;
    font-size: 10px;
    line-height: 14px;
    margin-bottom: 20px;
}

br {
    font-size: 0;
    line-height: 28px;
}