Transfer of funds doesn't create bitcoin, mining does.  Transfer just moves coins around.

New bitcoins are created in every block, even one empty of transactions (though that hardly ever occurs any more.)

The original bitcoins were created by Satoshi himself.  You can see the initial block 0, and the first bitcoins, in any Bitcoin block explorer: https://www.blockchain.com/btc/block/000000000019d6689c085ae165831e934ff763ae46a2a6c172b3f1b60a8ce26f

The account which contains all the initial Bitcoins can be found here: https://www.blockchain.com/btc/address/1A1zP1eP5QGefi2DMPTfTL5SLmv7DivfNa

Block 0 is special because it didn't depend on any previous block. The Bitcoin software is configured to accept it as a special case; block 1 is the first "real" block, but even block 0 created bitcoins.