[Tests] Add tests for KT-40180

^KT-40180 Fixed

compiler/testData/codegen/box/fakeOverride/kt40180.kt

@@ -0,0 +1,18 @@
+// TARGET_BACKEND: JVM
+// TARGET_BACKEND: JVM_IR
+
+// FILE: Base.java
+public class Base {
+    // Parameter considered as nullable by FO builder
+    public void foo(String s) {}
+}
+// FILE: Derived.kt
+class Derived : Base() {
+    // Parameter is not null
+    override fun foo(s: String) {}
+}
+
+fun box(): String {
+    Derived().foo("")
+    return "OK"
+}