Reformat code should not align comments (KT-4175)

#KT-4175 In Progress

idea/testData/formatter/FormatFirstColumnCommentsBeforeDeclaration.after.inv.kt

@@ -0,0 +1,24 @@
+package format.test
+
+// TODO: Comment on first column shouldn't be formatted, but now there's no way to adjust rule for the first comment in parent declaration.
+
+class LineComments {
+    // Should not be formatted
+    // Format
+    // Format
+    fun test() {
+    }
+}
+
+class MultilineComments {
+    /*
+       * Should not be formatted
+       */
+    /*
+      * Format
+      */
+    fun test() {
+    }
+}
+
+// SET_TRUE: KEEP_FIRST_COLUMN_COMMENT