Matriculating as master's student just for credits, with the intention of dropping after a year This is an unusual situation where I want to take classes and receive credit for my transcript at a particular university but I am not currently a student there.

At some point in the next few years I will applying for a program that I actually do plan to complete, either PhD or master's, but not until taking more classes at this university.

What are the considerations I should be aware of if I were to apply, be accepted, matriculate, etc and drop after an academic year, i.e. two semesters? I assume that if anything this would make it more difficult, from an 'ethical' standpoint, to be admitted to a program in the future if I were to explain my reasoning for having dropped out, but I'm not sure if it would be that important.

In particular, it will be clear that I matriculated and dropped in order to preserve continuity with my previous studies (just completed). i.e., it will be obvious to a program that I apply to in the future that I do not intend to matriculate and drop again as I would do here.

To clarify, I would not be transferring to another school, but dropping out entirely and recommencing my degree from scratch at another time, likely at least a year after dropping, but with the additional courses in my transcript.

EDIT:
I should also clarify that this university does not offer a 'non-degree' program so that is not an option.
You know you are planning to drop out, but no one else needs to know.  People's plans change all the time.  For example, a person might start a master's, then realize he actually wants to work toward a PhD.  He might start at one institution or in one program and realize he actually wants to be somewhere else.  If he has done good work before the change, and if he is not someone who habitually starts things but abandons them before finishing... I don't see a red admissions flag here.

I don't see an ethical problem either, because when you start a master's program, you are part of a flock.  The program doesn't suffer if you leave after 2 semesters, and an advisor hasn't invested a lot of time and thought into how to best guide you.

Caveat: I have never sat on an admissions committee.