I don't know about the UL listing, but the NEC does not allow such use of a breaker with marked LINE and LOAD terminals.
There are some types of breakers which will not operate properly with the LOAD terminals constantly energized and the LINE terminals switched. These include any GFCI or AFCI breaker which powers the internal electronics from the LINE terminals as well as (possibly) shunt trip breakers.
For AC, unlike DC, the load breaking capability of the contact mechanism is unlikely to depend on the direction of energy flow.