class Program
{
    static void Main(string[] args)
    {
        using (var package = new ExcelPackage(File.Create(@"C:\Temp\test.xlsx")))
        {
            var sheet = package.Workbook.Worksheets.Add("Sandbox");

            var parser = new TableParser(1, 1);

            parser.InsertRow += (row) => sheet.InsertRow(row, 1);
            parser.SetCell += (row, col, tag) => sheet.Cells[row, col].Value = tag;
            parser.MergeCell += (fromRow, fromCol, toRow, toCol) => sheet.Cells[fromRow, fromCol, toRow, toCol].Merge = true;

            parser.Parse(@"
|-------------------------------|---------------|
| 1                             | 11            |
|---------------|---------------|---------------|
| 2             | 3             | 12            |
|---------------|---------------|---------------|
| 4             | 5             | 13            |
|               |---------------|               |
|               | 6             |               |
|---------------|---------------|               |
| 7             | 8             |               |
|---------------|               |               |
| 9             |               |               |
|               |---------------|               |
|               | 10            |               |
|---------------|---------------|---------------|");

            parser.Seek(parser.CurrentRow + 1, 1);

            parser.Parse(@"
|------------------------------------------------------------------------------------|
| a              |                                 |                                 |
|                |----------------|----------------|----------------|----------------|
|                | b              | c              | d              | e              |
|----------------|----------------|----------------|----------------|----------------|
            ");

            package.Save();
        }
    }
}