In this study, electroencephalogram (EEG) and cardiac activity status of the human body while using various types of seats during rest were analyzed in indoor summer conditions. Thermal comfort was also evaluated through a subjective survey. The EEG, cardiac activity status, and subjective survey during rest indicated that the use of ventilation and cold water-cooling seats was effective. This effectiveness was because of the θ-wave and α-wave activation, sensorimotor rhythm, β-wave reduction, and left hemisphere activation, demonstrating that the conditions applied were suitable for rest. According to the analysis of the subjective questionnaire survey, the use of ventilation and cold water-cooling seats provided a more pleasant state than the basic seat, improving the subject’s warmth and comfort, and also the concentration. In addition, the use of a cold water-cooling seat provided the highest satisfaction level, being the most favorable condition for rest.