JVM IR: fix typo in condition in KCallableNamePropertyLowering

This however makes testLocalFunctionName fail because currently
isSubclassOf (incorrectly) returns false and therefore an anonymous
class is generated and the name is taken from there. The name there is
"box$OK" which is incorrect. The isSubclassOf issue is KT-28198 and will
be fixed separately; the incorrect name issue will be investigated later

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/KCallableNamePropertyLowering.kt

@@ -55,7 +55,7 @@ private class KCallableNamePropertyTransformer(val lower: KCallableNamePropertyL
             (it as? IrSimpleFunction)?.correspondingProperty ?: it
         }
         val irClass = directMember.parent as? IrClass ?: return expression
-        if (irClass.isSubclassOf(lower.context.irBuiltIns.kCallableClass.owner)) return expression
+        if (!irClass.isSubclassOf(lower.context.irBuiltIns.kCallableClass.owner)) return expression
         val name = when (directMember) {
             is IrSimpleFunction -> directMember.name
             is IrProperty -> directMember.name

compiler/testData/codegen/box/callableReference/function/local/localFunctionName.kt

@@ -1,4 +1,5 @@
-// IGNORE_BACKEND: JS_IR
+// IGNORE_BACKEND: JVM_IR, JS_IR
+
 fun box(): String {
     fun OK() {}