Understanding the phenomena which occur inside a solid oxide cell in operation is important in the development of more efficient devices. However, it is difficult to experimentally visualize the distribution of the internal power generation state due to the very high temperature operation. In this study, the performance of a reversible solid oxide cell (r-SOC) was simulated to visualize current-voltage (I-V) characteristics and internal temperature distribution. The validity of the model was verified by comparing with the I-V characteristics and temperature distribution experimentally measured by an actual cell. The establishment of this technique will eventually enable the simulation of cell stacks and systems.