Applying NOT twice on an integer results in wrong result in WHERE condition

CREATE TABLE t0(c0 INT);

INSERT INTO t0(c0) VALUES(1);

SELECT * FROM t0 WHERE 123 != (NOT (NOT 123)); 

--  Empty set 

CREATE TABLE t0(c0 INT);

INSERT INTO t0(c0) VALUES(1);

SELECT (NOT (NOT 123)); 

-- 1

SELECT * FROM t0 WHERE 123 != 1; 

--1