[IR] Fix KT-59346, KT-55993

#KT-59346
#KT-55993

compiler/testData/codegen/box/when/kt55993.kt

@@ -0,0 +1,15 @@
+// CHECK_BYTECODE_TEXT
+
+fun test(boolean: Boolean) {
+    if (boolean) { // Breakpoint
+        throw IllegalArgumentException()
+    }
+    val x: Int
+}
+
+fun box(): String {
+    test(false)
+    return "OK"
+}
+
+// 1 LINENUMBER 7 L1\n +ICONST_0\n +ISTORE 1

compiler/testData/codegen/box/when/kt59346.kt

@@ -0,0 +1,15 @@
+// CHECK_BYTECODE_TEXT
+
+fun test(boolean: Boolean) {
+    val x: Int // Breakpoint
+    if (boolean) {
+        throw IllegalArgumentException()
+    }
+}
+
+fun box(): String {
+    test(false)
+    return "OK"
+}
+
+// 1 LINENUMBER 4