fix : change deduct gas fee timing before state update

- as issue that is state already updated even deduct gas fee is failed
- change deduct gas fee timing to before state update

gno.land/cmd/gnoland/testdata/deduct_gasfee.txtar

@@ -1,6 +1,9 @@
 # load the package
 loadpkg gno.land/r/demo/foo20
 
+# another test user
+adduser test2
+
 # start a new node
 gnoland start
 
@@ -11,9 +14,49 @@ stdout 'data: "10000000000000ugnot"'
 
 # 2. execute the Faucet function
 gnokey maketx call -pkgpath gno.land/r/demo/foo20 -func Faucet -broadcast=true -chainid=tendermint_test -gas-fee 1ugnot -gas-wanted 100000000 -memo "" test1
-stdout 'GAS USED:   747265'
+stdout 'GAS USED:   767128'
 
 # 3. check the balance after the Faucet function
 gnokey query bank/balances/g1jg8mtutu9khhfwc4nxmuhcpftf0pajdhfvsqf5
 stdout 'height: 0'
 stdout 'data: "9999999252735ugnot"'
+
+# 4. check the balance of test2
+gnokey query bank/balances/${USER_ADDR_test2}
+stdout 'height: 0'
+stdout 'data: "10000000ugnot"'
+
+# 5. add realm_banker
+gnokey maketx addpkg -pkgdir $WORK/short -pkgpath gno.land/r/test/realm_banker -gas-fee 10ugnot -gas-wanted 100000000 -broadcast -chainid=tendermint_test test1
+
+# 6. mint coin from banker
+gnokey maketx call -pkgpath gno.land/r/test/realm_banker -func Mint -args ${USER_ADDR_test2} -args "ugnot" -args "10000" -gas-fee 1000000ugnot -gas-wanted 10000000 -broadcast -chainid=tendermint_test test1
+
+# 7. check balance after minting, without patching banker will return '10000ugnot'
+gnokey query bank/balances/${USER_ADDR_test2}
+stdout '"10000/gno.land/r/test/realm_banker:ugnot,10000000ugnot"'
+
+# 8. (fail case by insufficient funds)send 5000000ugnot to test1 from test2, by using 100foo20 as gas-fee
+! gnokey maketx send -send "5000000ugnot" -to ${USER_ADDR_test1} -gas-fee 10foo20 -gas-wanted 10000000 -broadcast -chainid=tendermint_test test2
+
+# 9. Now, as #8 is failed, test2 balance should be the same as before("10000000ugnot")
+gnokey query bank/balances/${USER_ADDR_test2}
+stdout 'data: "10000/gno.land/r/test/realm_banker:ugnot,10000000ugnot"'
+
+
+-- short/realm_banker.gno --
+package realm_banker
+
+import (
+	"std"
+)
+
+func Mint(addr std.Address, denom string, amount int64) {
+	banker := std.GetBanker(std.BankerTypeRealmIssue)
+	banker.IssueCoin(addr, denom, amount)
+}
+
+func Burn(addr std.Address, denom string, amount int64) {
+  banker := std.GetBanker(std.BankerTypeRealmIssue)
+  banker.RemoveCoin(addr, denom, amount)
+}

tm2/pkg/sdk/baseapp.go

@@ -585,17 +585,6 @@ func (app *BaseApp) DeliverTx(req abci.RequestDeliverTx) (res abci.ResponseDeliv
 		res.GasWanted = result.GasWanted
 		res.GasUsed = result.GasUsed
 
-		// NOTE: After runTx, gas fee is deducted from the first signer.
-		// This is done in the BaseApp to ensure that the gas fee is deducted
-		// res.GasUsed is the finalized amount of gas used to run tx.
-		// Therefore, gas fee is deducted here.
-		if app.gasFeeCollector != nil {
-			feeCollectResult := app.gasFeeCollector(ctx, tx, res.GasUsed)
-			if !feeCollectResult.IsOK() {
-				res.ResponseBase.Error = feeCollectResult.ResponseBase.Error
-				res.ResponseBase.Log = feeCollectResult.ResponseBase.Log
-			}
-		}
 		return
 	}
 }
@@ -863,6 +852,24 @@ func (app *BaseApp) runTx(ctx Context, tx Tx) (result Result) {
 		app.endTxHook(runMsgCtx, result)
 	}
 
+	// NOTE: Before update state, gas fee is deducted from the first signer.
+	// This is done in the BaseApp to ensure that the gas fee is deducted
+	// If the process of collecting a gas fee results in an error with insufficient funds,
+	// then the status should not be updated.
+	// result.GasUsed is the finalized amount of gas used to run Messages.
+	// This is because gasMeter does not accumulate gas used after this point,
+	// and gasUsed in the result accumulates the amount of gas used so far.
+	// Therefore, gas fee is deducted here.
+	isGenesis := ctx.BlockHeight() == 0
+	if !isGenesis && app.gasFeeCollector != nil {
+		feeCollectResult := app.gasFeeCollector(runMsgCtx, tx, result.GasUsed)
+		if !feeCollectResult.IsOK() {
+			result.ResponseBase.Error = feeCollectResult.ResponseBase.Error
+			result.ResponseBase.Log = feeCollectResult.ResponseBase.Log
+			return result
+		}
+	}
+
 	// only update state if all messages pass
 	if result.IsOK() {
 		msCache.MultiWrite()