But Zannah Johnston, prosecuting for the Crown on behalf of the Ministry of Health, asked the judge to consider that Baker's offending was carried out over three years and the references referred to his behaviour during that period.
Baker defrauded the Auckland District Health Board by filing false claims between July 2006 and July 2009.
According to court documents, a significant part of his income came from Government subsidies for dispensing and supplying drugs.
The ministry started an investigation after a locum pharmacist phoned its fraud hotline with concerns about subsidies being claimed by Baker's company.
It revealed he filed false prescriptions that were not requested or had expired - and in 25 cases were for dead patients.
Baker's lawyer, Harry Waalkens QC told the court a report by the Probation Service said his client was "gutted" by his offending.
Judge Ryan noted Baker had pleaded guilty at the earliest opportunity and repaid the full amount, plus a further $26,743.70 his company was paid mistakenly.
She told the court home detention wasn't a "soft option" and was "meant to be restrictive".