JVM IR: fix smart cast on argument of 'throw'

#KT-48163 Fixed

compiler/testData/codegen/box/smartCasts/kt48163_smartCastToThrowable.kt

@@ -0,0 +1,19 @@
+// TARGET_BACKEND: JVM
+
+import java.io.Serializable
+
+fun bar(s: Serializable) {
+    when (s) {
+        is Exception -> throw s
+        else -> Unit
+    }
+}
+
+fun box(): String {
+    try {
+        bar(Exception("OK"))
+        return "Fail"
+    } catch (e: Exception) {
+        return e.message!!
+    }
+}