“Has gone to” means that someone is on the trip now. “He’s gone to Paris” - he has left and is on his way or maybe he is there now. But he is not *here*, now. The trip is in progress.
“Has been to” is a statement about completed trips in someone’s life experience. “He has been to Paris” —> maybe he studied abroad there while he was in college (and he is now middle aged), or maybe he went on a trip there some years ago, or whatever the case is. But he is not on a trip to Paris *now*. His trip or trips are in the past, as completed actions.