Whether to record sales when transferring free-of-charge supplied raw materials to another party (Invoice with unit price of 0 KRW)

A company is producing goods using raw materials provided free of charge. Following a request to send these raw materials to Company C, we issued and processed an invoice. On the invoice, we listed the sender (our company), the recipient (Company C), and a unit price of 0 KRW. In this case, should this be recorded as sales revenue?