Reformat code should not align comments (KT-4175)

#KT-4175 In Progress

idea/testData/formatter/FormatFirstColumnComments.kt

@@ -0,0 +1,46 @@
+package format.test
+
+class LineComments {
+    fun test() {
+// Should not be formatted
+  // Format
+     // Format
+        // Normal
+    }
+}
+
+class KDocComments {
+/**
+ * Always ident for KDocs
+ */
+  /**
+    * Format
+     */
+    fun test() {
+/**
+   * Always ident for KDocs
+    */
+ /**
+        * Format
+      */
+   /**
+        * Normal
+         */
+    }
+}
+
+class MultilineComments {
+    fun test() {
+/*
+   * Should not be formatted
+        */
+  /*
+     * Format
+      */
+        /*
+         * Normal
+         */
+    }
+}
+
+// SET_TRUE: KEEP_FIRST_COLUMN_COMMENT