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Generally, educational expenses for a diploma program at a foreign university's preparatory course, which is not part of the regular curriculum and is designed for admission or transfer to that university, are not eligible for the year-end tax credit in South Korea.

This is based on the principle that only expenses for educational institutions that correspond to Korean kindergartens, elementary, middle, high schools, or universities, as defined by Korean law, are eligible. Preparatory courses, even if affiliated with a university, are typically not considered part of the regular academic curriculum for the purpose of these tax benefits.

Therefore, if the diploma program is considered a preparatory course for admission or transfer rather than a regular academic program of a recognized educational institution, the expenses incurred are unlikely to qualify for the education expense tax credit.