I wrote this function to test if a table exists:

CREATE FUNCTION dbo.fnTableExists
	(@sTableName VARCHAR(50))

RETURNS TinyInt
AS

	BEGIN

		DECLARE @bTableExists TINYINT
		SET @bTableExists = 0

		SELECT @bTableExists = 1
			WHERE EXISTS
				(SELECT Table_Name
					FROM INFORMATION_SCHEMA.TABLES 
					WHERE LOWER(Table_Name) = LOWER(@sTableName))

		RETURN @bTableExists

	END

Then I tried this and the return value is 0:

SELECT t.iTrade_Id, t.decTrade_Ext_Price + t.decTrade_Shipping_Charge + t.decTrade_Other_Charge AS NetAmount
	INTO #TmpNetAmt
	FROM Trade t

DECLARE @bTableExists TINYINT
SELECT @bTableExists = dbo.fnTableExists('#TmpNetAmt')

SELECT @bTableExists -- Returns 0

However, DROP TABLE #TmpNetAmt works ok. The function works for regular tables.

What am I doing wrong here?