[FIX] account: Fix reversal of journal entry with tax_ids on tax line

A tax line could have something in the `tax_ids` field.
Then, these condition needs to be inversed in order to not handle them as base lines.

closes odoo/odoo#60469

X-original-commit: eada9f91f3361f8335c23b3a27161803cfda6608
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>