wget http://www.boostingecommerce.com/files/Magento_1_4_0_1_PayPal_fix.zip -O /tmp/Magento_1_4_0_1_PayPal_fix.zip
unzip /tmp/Magento_1_4_0_1_PayPal_fix.zip -d /tmp/
cp -a /tmp/Magento_1_4_0_1_PayPal_fix/app/code/local/Mage/Paypal /var/www/app/code/local/Mage/
Links
http://www.magentocommerce.com/bug-tracking/issue?issue=8467
http://www.boostingecommerce.com/fix-for-magento-1-4-0-1-paypal-and-shipping-costs