fix: make skip options handle nested tags (fixes #160)

[yeonjuan]

fixes #160

[codecov]

Codecov Report

Merging #161 (5774fd8) into main (e7bd5e8) will not change coverage.
The diff coverage is 100.00%.

Additional details and impacted files

@@           Coverage Diff           @@
##             main     #161   +/-   ##
=======================================
  Coverage   98.18%   98.18%           
=======================================
  Files          46       46           
  Lines        1045     1045           
  Branches      274      274           
=======================================
  Hits         1026     1026           
  Misses         19       19           

Flag	Coverage Δ
unittest	98.18% <100.00%> (ø)

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Files	Coverage Δ
...ackages/eslint-plugin/lib/rules/element-newline.js	98.00% <100.00%> (ø)