Note the code snippet for sending mails to outlook with URL

*** Header
DATA : wa_header TYPE sodocchgi1.

*** Contents Data
DATA : it_content TYPE STANDARD TABLE OF solisti1 INITIAL SIZE 0,
       wa_content TYPE solisti1,
*** Receivers Data
       it_receivers TYPE STANDARD TABLE OF somlreci1 INITIAL SIZE 0,
       wa_receivers TYPE somlreci1,
       it_para TYPE STANDARD TABLE OF soparai1 INITIAL SIZE 0,
       wa_para TYPE soparai1.

wa_receivers-receiver = 'abc@sdn.com'.
wa_receivers-rec_type = 'U'.
wa_receivers-com_type = 'INT'.
APPEND wa_receivers TO it_receivers.
CLEAR: wa_receivers.

wa_header-obj_prio = 1.
wa_header-priority = 1.
wa_header-obj_langu = sy-langu.

wa_header-obj_descr = 'Mail with SAP SDN link'.

CONCATENATE 'Dear ' 'SDN ' INTO wa_content-line SEPARATED BY ''.
APPEND wa_content TO it_content.
CLEAR wa_content.

CONCATENATE '<a href="http://www.sdn.sap.com" " target="_blank" >'
            'SAP Developer Network (SDN) </a>'
            ' '
            INTO wa_content-line SEPARATED BY ''.
APPEND wa_content TO it_content.
CLEAR wa_content.

CALL FUNCTION 'SO_NEW_DOCUMENT_SEND_API1'
  EXPORTING
    document_data  = wa_header
    document_type  = 'RAW'
    commit_work    = 'X'
  TABLES
    object_content = it_content
    object_para    = it_para
    receivers      = it_receivers.