sm: Add special case for expired intermediate certificates.

* sm/gpgsm.h (struct server_control_s): Add field 'current_time'.
* sm/certchain.c (find_up_search_by_keyid): Detect a corner case.
Also simplify by using ref-ed cert objects in place of an anyfound
var.

See the code for a description of the problem. Tested using the certs
from the bug report and various command lines

gpgsm --faked-system-time=XXXX --disable-crl-checks \
       -ea -v --debug x509  -r 0x95599828

with XXXX being 20190230T000000 -> target cert too young
with XXXX being 20190330T000000 -> okay
with XXXX being 20190830T000000 -> okay, using the long term cert
with XXXX being 20220330T000000 -> target cert expired

The --disabled-crl-checks option is required because in our a simple
test setting dirmngr does not know about the faked time.

• GnuPG-bug-id: T4696
• Signed-off-by: Werner Koch <wk@gnupg.org>